University of Liege | Version française
Study programmes 2007-2008Last update : 7/05/2008
DROI2012-1  Des comptes annuels à la déclaration fiscale , Partim I - comptabilité : approfondissement et pratique
Duration :  15h Th
Credits/ECTS :  
Advanced Master in Tax Law2,5
Holder(s) :  Fabrice Fogli
Coordinator :  Fabrice Fogli
Language :  Langue française
Course contents :  Not available

After reminding students of some accountancy notions and developing the principle de relative priority of claims and of relative neutrality of treatment in accountancy law, the course examines the various entries in annual statements (both balance sheets and profit-and-loss accounts) in connection with tax law.

The second part of the course offers a pragmatic approach to company tax return. A number of specific techniques are developed such as acquisition of shares, reduction of capital, or corrections after controls.
Course objective :  Not available

The aim of the course is to offer guidance on tax and accountancy issues related to transactions carried out in the context of the financial management of Belgian companies.
It will also help students understand the close connection between accountancy and company tax law.
Prerequisites :  Not available

Students ought to have a sufficient knowledge of the general guidelines used in Belgian accountancy and in company tax law.
Organization :  Not available

The course is taught on Saturday morning (five four-hour sessions and two five hours sessions). Dates will be posted.

It must not be recorded.
Written notes :  Not available

An updated syllabus is available on line.
Assessment :  Not available

The evaluation consists of a 15 minutes oral examination on two main questions.

Students will have about the same time to get ready to answer these questions.
Contacts :  Not available

Fabrice FOGLI

0499/93.21.93

fabrice.fogli@skynet.be(fabrice.fofli@skynet.be)


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