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| DROI2016-1 | General theory of taxation
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Xavier Parent |
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| Language : | Langue française |
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| Course contents : | The course will focus on topics which either precede or do not involve tax calculation and determination procedures. This refers to issues regarding tax law in itself and the relationship between law and facts. See M. P. SEUTIN's course for a presentation of the procedures applicable at the beginning of the taxation process starts (taxation procedures, terms, evidence) as well as litigation sensu lato.
The following eight topics will be studied in detail:
1. - Rules which govern the taxation authority (X. Parent) (constitutional framework, international framework, statutes on fiscal authority, general principles, non-retroactivity, due process, principles of good administration...)
2. - Understanding tax law (X. Parent) (interpretation rules, relations with other legal fields, administrative memos, ECJ rulings, Constitutional Court rulings, legal research, prestatutory parliamentary documents, Official Journal notices, etc.)
3. - Tax fraud and evasion (the right to choose the least taxed form) (X. Parent) (limitations, forms, prevention)
4. - Data gathering by the taxation authority in order to calculate taxes (G. Steffens) (taxpayer's declarations: form, deadlines, etc.; information requests; on-site visits; accounting documents; professional privilege; banking secrecy; privacy protection; denunciations; body search; inquiry deadlines; mutual assistance; savings directive)
5. - Negotiating with the administration: meaning and methods (G. Steffens) (agreements on facts, anticipatory decisions, payment schedules, mediation, arbitration, amnesties, etc.)
6. - Declaring acts, modalities or facts as not opposable (X. Parent) (simulation, verified date, tax authority as a third party, qualifications, acts in themselves, contractual vs. objective values, modalities of specified acts)
7. - Specifics of the customs regime (G. Steffens)
8. - Sanctions in favour of or against the administration (G. Steffens).
Students which take part in the "Procedures" curriculum must attend topics from 1 to 8.
Students which take part in the "Corporate taxation" curriculum must attend topics from 3 to 6. |
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| Prerequisites : | None |
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| Organization : | We suggest the following schedule in 2007-2008.
"Proceedings" orientation
Sa 12/4 Topic 3 (3h)
Sa 19/4 Topic 5 (3h)
Sa 26/4 Topic 6 (2h) + 2h application
Sa 3/5 personal reading (6h)
Sa 10/5 Topic 4 (3h)
Sa 17/5 Topics 1 and 2 (4h)
Sa 24/5 Topics 7 and 8 (4h) Time for study (3h)
Sa 31/5 Oral examination
"Business" Orientation
Sa 12/4 Topic 3 (3h)
Sa 19/4 Topic 5 (3h)
Sa 26/4 Topic 6 (2h) + 2h application
Sa 10/5 Topic 4 (3h) Time for study (2h)
Sa 31/5 Oral examination
Personal reading involves reading a couple of articles suggested by tutors. One of them (drawn by lot) will have to be presented at the oral examination. |
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| Written notes : | For most sections, course materials will be available from the first year of the course. |
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| Assessment : | Oral examination, with a single mark granted by both lecturers. |
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| Contacts : | Xavier Parent
ULG - Law Faculty
Boulevard du Rectorat, 7 Build. B 31
4000 - LIEGE
X.Parent@ulg.ac.be
04/341.30.50 - 04/366.30.60 |
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