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| DROI2057-1 | Rights and obligations of the fiscal administration and the taxpayer
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Gustave Steffens |
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| Language : | Langue française |
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| Course contents : | The course talk about the link between the administration and the taxpayer. Law about method of establishment of tax, tax assessment delay, evidence, conflict won't be talked in this course.
Course contents :
- The obligations (among other things constitutional) of the tax collector (legality, equality, no retrospective effect, international rules...)
- Rules of interpretation
- Role of departmental circulars
- Ability to conclude agreements with the fiscal administration
- Fraud and tax evasion
- Sham transaction and simulation
- Matter of qualification ( and false qualification, qualification abuse)
- Method of investigation of the fiscal administration, professional secrecy, bank secret
- Declarations
Principle of good administration and juridical security |
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| Course objective : | Fiscal law is a public branch which purpose is to equilibrate Treasory rights and prerogatives of the taxpayers; constitution and law tend to realize these equality and the course objective is to make students becoming aware of techniques and mechanisms to do so. |
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| Prerequisites : | it's better to have followed lessons of general introduction on fiscal right |
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| Workshops : | no |
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| Organization : | weeks No 24 to 27, Saturday morning |
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| Written notes : | notes are provided for the majority of the lessons |
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| Assessment : | oral exam |
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| Contacts : | G.steffens@hotmail.com |
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| Remarks : | attendance is required to make lessons more interactive |
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