 | |
| DROI0897-1 | Law
- Tax law
- Labor Law
 |
|
| Duration : | Tax law : 22,5h Th
Labor Law : 22,5h Th
|
|
| Credits/ECTS : |
|
|
| Holder(s) : | Tax law : Jean‑Pierre Bours
Labor Law : Paul Crahay
|
|
| Coordinator : | Jean‑Pierre Bours |
|
| Language : | Langue française |
|
| Course contents : |
 | | Tax law |
|
| 1.Course's intent
The course aims at making students familiar with tax law as a legal discipline. It aims at providing some elementary knowledge about what is at stake and a developing a critical approach through an analysis of legal texts and a correct awareness of the hierarchy of rules.
2.Contents
a. The notion of tax. General principles in tax law. Hierarchy of rules.
b. Belgian tax law. Some specific features. Is Belgium a tax haven or a tax hell ?
c. Income tax. The case of income tax for individuals.
d. Earnings, real estate, capital gains, and sundries. Personal income tax return.
e. Indirect taxes: the special case of VAT. Filling a VAT form. |
| | Labor Law |
|
| Concept of employment contract.
Obligations & liabilities of the parties.
Suspension of teh performance of an employment contract.
Termination of an employment contract |
|
|
| Course objective : |
| | Tax law |
|
| By the end of the course students should be able to:
- A1 know about and explain the basic notions and principles that underlie tax law;
- C3 Identify the problem presented in a given case study, retrieve which tax regulations must be used and explain why;
- P3 Fill in a personal income tax and a VAT form, choosing the least taxed options and accounting for their choices |
| | Labor Law |
|
| General training in labor law |
|
|
| Prerequisites : |
| | Tax law |
|
| Introduction to private law, introduction to European and international public law, trade law (courses taught in the first and second years of the Bachelor's degree) |
| | Labor Law |
|
| Introduction to private law, introduction to public law, European and international law and commercial law |
|
|
| Organization : |
| | Tax law |
|
| 1. Methodology
- A1 Lectures with examples and case studies.
- A3 Case solving
2. Course planning
Written examination followed by an optional oral examination in June.
3. Students' work load
2 ECTS x 24hLT = 48h
- 22.5h : actual lectures
- 22.5h : time spent by students to understand and learn the rules applied in tax law
- 3h : additional reading, case solving and on line exercises |
| | Labor Law |
|
| General presentation illustrated by examples related to industrial relations. |
|
|
| Written notes : |
| | Tax law |
|
| Syllabus. Course notes, power point presentations and exercises are all available on line. |
|
|
| Assessment : |
| | Tax law |
|
| E1/E3 Students must be able to remember, explain and apply to specific case studies the various notions principles and rules presented during the course. E3 They must be able to solve cases and explain why the tax regulations they call upon can actually be used.
The students' mastery of the notions and principles they use as well as their ability to structure a consistent legal reasoning in keeping with the hierarchy of rules will be assessed.
Written examination in June, with a possibility of taking an oral examination too. The marks students get at the oral exam can be lower than at the written exam Oral examination at the second sitting (also when delayed). |
| | Labor Law |
|
| 1st session assessment : written examination with possibility of oral examination if written copy is not satisfying.
2nd session assessment : oral examination only |
|
|
| Contacts : |
| | Tax law |
|
| jpbours@skynet.be |
| | Labor Law |
|
| Paul.Crahay@firketassocies.be |
|
|
