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| DROI0792-1 | Fiscal law | ||
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| Duration : | 60h Th | ||
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| Credits/ECTS : | |||
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| Holder(s) : | Jean‑Pierre Bours | ||
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| Course contents : | - the general principles of taxation; - the general principles of Belgian taxation; - general principles applied to the personal income tax; - personal professional income; - real assets income; - investment income, miscellaneous incomes; - statement of income control & proceedings; - company taxation; - corporate tax; - VAT - control of the tax declaration and procedure | ||
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| Course objective : | This course will teach students the general principles of Belgian & international taxation, and will dwell if necessary on the structure & the categories of taxes in Belgium, before introducing the income tax and the VAT (the course will dwell mainly on personal income tax, corporate tax & the means at the disposal of the tax administration) . | ||
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| Prerequisites : | DT 301 Introduction to private law and law of contract DT 304 Business law FIN 505 Accounting & finance | ||
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| Organization : | Theory presentation illustrated by examples & exercises. | ||
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| Written notes : | - Commentaire administratif du Code des Impôts sur les revenus. - COPPENS et BAILLEUX, "L' impôt des personnes physiques", Larcier. - DASSESSE et MINNE, "Droit fiscal", Bruylant. - DEKLERK et autres, "Manuel pratique d'impôt des sociétés", De Boeck. - TIBERGHIEN, "Manuel de droit fiscal 1992", Kluwer. - KIRKPATRICK, "Le régime fiscal des sociétés en Belgique". | ||
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| Assessment : | 1st session assessment : written examination in June. Oral examination for the students who wish to take it. 2nd session assessment : oral examination prolonged 2nd session assessment : oral examination | ||
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| Contacts : | Professor: Jean-Pierre Bours - e-mail: jpbours@ulg.ac.be | ||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 18/05/2007
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