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| DROI0214-1 | Registration fees
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Marc Bourgeois |
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| Language : | Langue française |
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| Course contents : | The course is divided into four main sections:
- the act of regsitration (effects, mandatory registration acts, persons under the obligation to register, schedules, sanctions);
- general principles applicable to the collection of registration taxes;
- rules applicable to the liquidation of proportional duties on real estate sale; divisions, dopnations, ans company operations (these topics are chsen for the interest they presnt for the notaries);
- rules applicable to the restitution of duties and fraud. |
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| Course objective : | Registration taxes are part of everyday practice of notaries. The course is therefore a mandatory part of the "licence en notariat". It is also interesting for a practitioner who wqhishes to specialize in fiscal matters. The subject-matter is specific enough to show in a different light well-known acts and operations studied in other tax-related courses. |
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| Prerequisites : | The course demands a solid legal background in the following areas: tax law, general theory of obligations and contract law. This is the reason why this is offerd as a postgraduate course. However, it can be chosen as an elective course during the 5th year of the law degree (3rd licence en droit). |
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| Organization : | The course takes place during the first semester (friday from 1.30 p.m to 4 p.m). It consists in theoretical conferences, questions and answers, exercises ans personnal works. |
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| Written notes : | Courses notes are provided to the students. The notes contain many references to other sources of information, which proves very useful outside of the course itself. |
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| Assessment : | An oral examination is planned, but the students will also be assessed on their participation to the projects proposed during the year. |
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| Contacts : | Lecturer:
X. PARENT
Professeur ordinaire
UNIVERSITE DE LIEGE
Faculté de droit
Boulevard du Rectorat, 7 Bât. B 31
B - 4000 LIEGE
X.Parent@ulg.ac.be
Tél. (bureau): 00343663060
Tél. (privé): 033243413050
Fax : 003243662952
Tutor:
Xavier THIEBAUT
Assistant
UNIVERSITE DE LIEGE
Faculté de droit
Boulevard du Rectorat, 7 Bât. B 31
B - 4000 LIEGE
Xavier.Thiebaut@ulg.ac.be
Tél. (bureau): 003243663062
Fax. 003243662952 |
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