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| DROI0216-1

 | Fiscal procedure

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| Duration : | 15h Th | |
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| Credits/ECTS : |
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| Holder(s) : | Gustave Steffens | |
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| Course contents :
| The course is divided into two main sections:
- Applications of criminal principles of Belgian tax law
-Applications of processual principles of Belgian tax law | |
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| Course objective :
| The course aims to provide the students with understanding of the concepts and techniques of the meeting between tax law and other law systems(criminal law and procedure).
Providing information on very technical and changing rules is not the only objective of this course:this allows also students to practice law beyond the traditional boundaries between subject matters. | |
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| Prerequisites :
| Attendants need to possess a grounding in legal concepts and principles which are applicated in tax law;the course makes use of many concepts taken from criminal and processual law. | |
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| Workshops :
| There is no steadfast separation between theory and exercices | |
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| Organization :
| First semester:2 hours/week | |
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| Written notes :
| The following ressources are available to students:
-courses notes(publications about fiscal procedure)
-a document collates the most important tax law cases in this section
-basic bibliography | |
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| Assessment :
| Oral examination about theory and exercices | |
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| Contacts :
| G. STEFFENS
Maître de conférences
G.Steffens@ulg.ac.be
Tél:087/221213 | |
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