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| DROI2028-1 | Debt-collection
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Jean‑Pierre Bours |
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| Language : | Langue française |
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| Course contents : | 1. Scope
The aim of this course is to initiate students in the subject of tax collection, essentially dealt with from the point of view of income tax and VAT.
The course involves encouraging them to think from a legal and therefore critical point of view concerning this subject, in which the rights of the State, as a creditor, are frequently overprotected, to the detriment of the rights of other creditors, on the one hand, and the rights of taxpayers, on the other hand, which explains why this subject has led to so many interventions by the constitutional court.
2. Contents
a. Following an introduction dedicated to execution in common law then in the domain of social security, the first part is dedicated to the specificities of tax law in the subject.
b. The issue of the tax officer's powers is then studied in detail.
c. The issue of the extent of the tax title is then dealt with: authority to recover attributed to the spouse, children, partners, founders and directors of companies.
d. This leads to the issue of the effectiveness of the title, on two points: the consequences of a dispute, and the possibility of granting terms and time limits or debt forgiveness.
e. The problem of the prescription of the title is then studied.
f. Finally, the course deals with issues relating to so-called "simplified" procedures, guarantees, Paulian and oblique actions, and tax rights in relation to collective procedures. |
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| Course objective : | After the course, students should be able to:
- A1 Recognise the concepts and basic principles that govern tax law and collection, and be able to explain them;
- C3 Make a critical and legally substantiated analysis of the various provisions examined;
- P3 Identify the various forms and documents used in the subject. |
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| 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). |
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| Organization : | 1. Methodology used
- A1 Theoretical lecture illustrated with examples and practical cases
- A3 Analysis of legal decisions
2. General planning of course
Oral exam at the end of the course, on a date to be arranged.
3. Distribution of student workload
2.5 ECTS x 24hTE = 60 hrs
- 15 hrs tutorials
- 15 hrs course study and understanding the rules of tax law
- 15 hrs reading, analysing cases and legal decisions |
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| Written notes : | Simplified syllabus, available online. Text from PowerPoint slides online. |
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| 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. |
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| Contacts : | jpbours@skynet.be |
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