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| DROI2056-1 | Tax litigation
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Patrick Seutin |
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| Language : | Langue française |
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| Course contents : | The course essentially focuses on tax litigation, excluding litigation on the standard and that relating to collection.
The course includes the following three major parts:
- the pre-litigation phase, i.e. the phase that closes with tax enrolment (tax procedures, tax deadlines, taxation);
- means of proof (means of proof accepted by common law and mainly the presumptions of humankind , taxation according to signs or indications of wealth, taxation by comparison);
- litigation phases (administrative litigation and legal litigation).
Lectures will focus on tax litigation in relation to income tax. However, after each chapter, the particularities of litigation in terms of value added tax will be briefly examined. |
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| Course objective : | Assimilation by students of the structure of the code relating to the subject as well as learning a method consisting of finding a solution to a concrete problem with the constant support of legal texts which should serve as a basis for reflection. |
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| Prerequisites : | An introduction to general law (the hierarchy of standards in particular) |
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| Workshops : | None |
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| Organization : | Theoretical lecture illustrated by examples of jurisprudence in this subject |
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| Written notes : | A syllabus is currently being prepared |
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| Assessment : | A written exam |
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| Contacts : | Lecturer : Patrick Seutin - e-mail : pseutin@cybernet.be |
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