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| DROI0792-1 | Tax 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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| Language : | Langue française |
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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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