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| DROI0214-1 | Registration duties
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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 given to future notaries. It is aimed at meeting notaries' specific needs.
It is divided into four parts :
- the act of registration (effects, acts to be registred, persons under the obligation to register, schedules, sanctions);
- principles applicable to all types of registration duties ;
- rules applicable to selected types of proportional duties : real estate sale, divisions, donations, corporate acts, lease - rules regarding the reimbursement of duties and the legal regime of some types of fraud. |
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| Course objective : | Registration taxes are an essential part of all notaries' professional activities. The course is therefore mandatory for students registred in the "Master complémentaire en notariat". Tax Law students may also be interested in following this course. It should nevertheless be noted that a specific "registration tax" course is given by another professor in the framework of the "Master of Tax Law". |
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| Prerequisites : | The course requires a solid stock of knowledge with respect to : (general) tax law, obligations law and contract law.
It may be followed during the second year of the Master in Law, together with the general course of Tax Law. |
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| Organization : | The course takes place during the first semester. |
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| Written notes : | Powerpoint supports.
A syllabus under construction will be progressively distributed to the students.
Students are sometimes invited to find themeselves some documents to read and to study. |
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| Assessment : | Written exam. |
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| Contacts : | Pr. M. Bourgeois : Marc.Bourgeois@ulg.ac.be
Tel. : 043664883
Assistant:
R. Douny
rdouny@ulg.ac.be |
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