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| DROI2056-2 | Tax litigation
- Part I
- Part II
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| Duration : | Part I : 15h Th
Part II : 15h Th
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| Credits/ECTS : |
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| Holder(s) : | Part I : Patrick Seutin
Part II : Patrick Seutin
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| Coordinator : | Patrick Seutin |
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| Language : | Langue française |
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| Course contents : |
 | | Part I |
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| The course deals with tax-related litigation, with the exclusion of norm- and collection-related procedures.
The course is divided into three sections:
- the pre-litigation phase, which is concluded by the enrollment of the tax (procedure, terms, tax rates, etc.);
- evidence (evidence admitted in civil law, mainly presumption of fact, external signs of wealth criterion, taxation by comparison) ;
- litigation phase (administrative and judicial).
The course will focus on revenue-related litigation. However, the VAT-specific litigation aspects will be briefly presented at end of each section. |
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| Course objective : |
| | Part I |
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| Students are expected to assimilate the code's structure and to learn the method which will allow them to develop the solution to an actual issue, while using the applicable legal texts to help in their research. |
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| Prerequisites : |
| | Part I |
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| General introduction to law and to the principles of normative hierarchy |
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| Organization : |
| | Part I |
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| Theoretical lecture with case law examples |
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| Written notes : |
| | Part I |
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| A syllabus is currently being written |
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| Assessment : |
| | Part I |
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| Written examination |
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| Contacts : |
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