 | |
| DROI2017-1 | Family tax law
 |
|
| Duration : | 30h Th |
|
| Credits/ECTS : |
|
|
| Holder(s) : | Jean‑Pierre Bours |
|
| Language : | Langue française |
|
| Course contents : | 1. Scope
The aim of this course is to initiate students in the existing interactions between tax law, family law and the notion of family itself, experienced as a sociological phenomenon.
The purpose is to encourage them to think from a legal and therefore critical point of view as regards this subject, based on a legal approach of families in civil law, and to examine the effect tax law may have (essentially income tax, but also succession and registration rights) on the subject.
2. Contents
a. The course begins with a long introduction dedicated to Family Law, including a study of the notions of cohabitation, legal cohabitation and marriage, then divorce, and finally, the subject of filiation and adoption.
b. This is followed by the central section dedicated to the study of the confrontation between families and income tax: single people, unmarried couples and married couples in relation to taxation, then children, taxpayers and dependents (with a study of the social and tax status of students living in student accommodation and the assisting spouse), and finally the tax system relating to alimony.
c. The course ends with a study of the relations that exist between families, succession rights and registration rights: notions of cohabitants, adopted children, transfer of the family home and the family business. |
|
| Course objective : | After the course, students should be able to:
- A1 Recognise the concepts and basic principles that govern family tax law and be able to explain them;
- C3 Make a critical and legally substantiated analysis of the various provisions examined;
- P3 Solve all casus concerning the subject (tax calculations, optimisations, etc). |
|
| Prerequisites : | Basic course in Tax Law. Common-core syllabus of the Complementary Masters in Tax Law (in any case, the course in Income Tax - Advanced Subjects). |
|
| Organization : | 1. Methodology used
- A1 Theoretical lecture illustrated with examples and practical cases
- A3 Analysis of legal decisions
- A4 Possible conferences with specialists
2. General planning of course
Oral exam at the end of the course, on a date to be arranged.
3. Distribution of student workload
4 ECTS x 24hTE = 96 hrs
- 24 hrs tutorials
- 30 hrs course study and understanding the rules of tax law
- 18 hrs reading, solving case studies and online exercises |
|
| Written notes : | Summary, available online. Text from PowerPoint slides online. |
|
| Assessment : | E1/E3 Restitution of the concepts, principles, rules and the ability to explain them and identify them in a casus. E3 Solving a case study, justification of the applicable tax regulations.
Students will be assessed on their command of the concepts and principles, and their ability to construct a coherent and critical legal reasoning.
Oral exam both in the first and second session (and in the second extended session). In the first session: on a date to be arranged, at the end of day. |
|
| Contacts : | jpbours@skynet.be |
|
|
| |
