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| DROI2302-1 | Tax law
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| Duration : | 120h Th |
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| Credits/ECTS : |
| "licencié" in law, 3rd year | | Toute l'année | | 12,5 |
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| Master in Law, Professional Focus in Business Law, 2nd year | | Toute l'année | | 10 |
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| Master in Law, Professional Focus in Public and Administrative Law, 2nd year | | Toute l'année | | 10 |
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| Master in Law, Professional Focus in Private Law, 2nd year | | Toute l'année | | 10 |
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| Master in Law, Professional focus in Criminal Law, 2nd year | | Toute l'année | | 10 |
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| Master in Law, Professional Focus in Labour Law, 2nd year | | Toute l'année | | 10 |
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| Holder(s) : | Xavier Parent |
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| Language : | Langue française |
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| Course contents : | The course is divided into three main sections:
A. - General theory of taxation and general principles of Belgian tax law (including tax law procédures) (30 hours);
B. - Income taxes (général theory, personal income tax and corporate tax) (45 hours);
C. - Value added tax (15 hours).
Exercices are provided for 30 hours. |
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| Course objective : | The course aims to provide the students with an understanding of the concepts and techniques of Belgian tax law. While amphazing the study of income taxation, it is designed to develop the following skills:
- identification of the issues present in a case and the exploration of the various solutions;
- develoment of two distinct lines of reasoning from the same case;
- switching between the abstract and concrete level of analysis;
- ability to create a solution from a given problem;
- critical analysis of a text;
- critical comparison of various systems (de lge lata and de lege ferenda);
- analysis and design of tax schemes;
- coordination and application of various légal sources.
Providing information on tax law is not the only objective of this course. Because it is taught at the end of the law degree and because oft its very nature, il not only allows the study of very technical rules, but also enables the students to practice law beyond the traditojnal boundaries ste between subject maaters. It can therefore be said taht the formative aspect of the course is more important than the informative one. This is the main reason for the quite long duration of the course. |
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| Prerequisites : | Attendants need to possess a grounding in legal concepts and principles. The course makes use of many concepts taken from accounting and corporate law. |
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| Workshops : | There is no steadfast separation between theory ans exercices. However, 15 hours will be dedicated more specifically to exercices. |
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| Organization : | First semester. 5,5 hours/week.
Second semester: 4 hours/week. |
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| Written notes : | The following resources are available to students:
* Syllabus (2008-2009)
* Register of juridictional decisions
* Bibliography
* Lexicon (in project)
* A sample of examination questions
All these documents are available on My Ulg.
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| Assessment : | Written examination. |
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| Contacts : | Lecturer:
Xavier PARENT
Professeur ordinaire
X.Parent@ulg.ac.be
Tél. (bureau) 04/366.30.60
Tél. (privé) 04/341.30.50
Fax. 04/366.29.52
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