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| DROI2014-1 | Taxation of the nonprofit sector and exceptional regimes
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Jean Thilmany |
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| Language : | Langue française |
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| Course contents : | The course presents on the one hand the taxation rules applicable to the A.S.B.L. (Belgian non-profit association) and to other non-profit entities and, on the other, with exceptions to the general corporate tax regime. Topics:
- Direct and direct taxes owed by the A.S.B.L., social economy companies and other non-profit entities.
- Tax regime of donations, corporate patronage and sponsorship.
- Exceptions to the standard corporate tax regime: among others, tax transparency regimes (E.I.G., E.E.I.G., "société agricole," "groupements forestiers"). |
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| Course objective : | Provide a global perspective on tax rules applicable to the nonprofit sector.
Provide additional insight into the corporate tax law regime by the study of special regimes. |
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| Workshops : | None. |
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| Organization : | Theoretical lecture with student participation, especially for practical cases and case law analysis. |
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| Written notes : | Syllabus. |
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| Assessment : | Final examination. |
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| Contacts : | Lecturer: Jean Thilmany: 02/2167317 - j.thilmany@ulg.ac.be. |
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