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DROI0216-1

Fiscal procedure


Duration :15h Th
Credits/ECTS :
diplôme d'études spécialisées en droit (droit économique et fiscal)
Holder(s) :Gustave Steffens
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
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.
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.
Workshops : There is no steadfast separation between theory and exercices
Organization : First semester:2 hours/week
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
Assessment : Oral examination about theory and exercices
Contacts : G. STEFFENS

Maître de conférences

G.Steffens@ulg.ac.be

Tél:087/221213




ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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