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| DROI2011-1 | Remuneration of senior executives and directors
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Jean‑Pierre Bours, Paul Crahay |
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| Language : | Langue française |
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| Course contents : | 1. Aim
This course aims to initiate students in both social law and tax law, applicable to the issue of company director pay.
Students are encouraged to think from a legal and therefore critical point of view as regards this subject, as well as "multidisciplinary", leading them to become conscious of the possible coexistence of problems in both subjects.
2. Contents
- The tax status of directors and executives
- The social status of directors and executives
- The problem of "faux independents"
- Management companies
- Alternative remuneration
- The tax and social systems of severance pay
- The responsibility of directors in tax and social matters
- Gross salary and professional costs
- Supplementary pension plans
- International aspects |
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| Course objective : | At the end of the course, students should be:
- Familiar with the basic concepts and principles that govern tax law and social law and be able to apply them;
- Able to make a legally substantiated critical analysis of the various provisions examined;
- Able to solve the proposed casus. |
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| Prerequisites : | Basic course in tax law. Basic course in social law. Common-core syllabus course in the Master's Complementary Degree in Tax Law (in any case, the classes in income tax - advanced subjects). |
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| Organization : | 1. Methodology used
- Theoretical lectures illustrated with examples and case studies (two professors, in alternation).
- Study of casus, analysis of legal decisions.
2. General course schedule
Oral exam at the end of the course, date to be agreed, in the presence of the two professors.
3. Distribution of student workload (4 ECTS x 24 hr TE = 96 hrs)
- 24 hrs tutorials
- 30 hrs studying course material and understanding the subject
- 18 hrs reading, solving cases and online exercises |
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| Written notes : | Text from PowerPoint slides online. |
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| Assessment : | - Reproducing the concepts, principles, rules and ability to explain and identify them in a casus. - Solving cases, justifying the applicable tax and social rules.
Students will be assessed on their command of the concepts and principles, their ability to construct a coherent and critical legal reasoning.
Oral exam both in the first and second session (and in the extended second session). In the first session: date to be arranged |
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| Contacts : | jpbours@skynet.be |
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