 | |
| DROI0897-1 | Law
- Tax law
- Labor Law
 |
|
| Duration : | Tax law : 22,5h Th
Labor Law : 22,5h Th
|
|
| Credits/ECTS : |
|
|
| Holder(s) : | Tax law : Jean‑Pierre Bours
Labor Law : Paul Crahay
|
|
| Coordinator : | Jean‑Pierre Bours |
|
| Language : | Langue française |
|
| Course contents : |
 | | Tax law |
|
| 1. Scope. This course aims to introduce students to the subject of tax law, as a legal discipline. It consists of giving students a basic understanding of the subject, coupled with the ability to critically analyse it, based on the analysis of legal texts and a correct understanding of the hierarchy of norms.
2. Content
a. The notion of tax. The broad general principles of taxation. The hierarchy of norms.
b. The Belgian tax system. Its particularlities. Belgium, tax heaven or tax hell?
c. Income tax. The particular case of income tax of natural persons.
d. Professional income, property etc. Tax declaration for natural persons. |
| | Labor Law |
|
| Concept of employment contract.
Obligations & liabilities of the parties.
Suspension of teh performance of an employment contract.
Termination of an employment contract |
|
|
| Course objective : |
| | Tax law |
|
| By the end of this course, students should be able to:
- A1 Recognise the basic concepts and principles governing tax law and explain them;
- C3 Identify the problem described in a case and justify the application of the rules;
- P3 Complete a tax declaration for natural persons and VAT, by chosing the route involving the least tax and by justifying the choices made. |
| | Labor Law |
|
| General training in labor law |
|
|
| Prerequisites : |
| | Tax law |
|
| Introductory course in private law, introduction to public, European, and international law, and commercial law from the first and second years of the Baccalaureat. |
| | Labor Law |
|
| Introduction to private law, introduction to public law, European and international law and commercial law |
|
|
| Organization : |
| | Tax law |
|
| 1. Methodology used
- A1 Theoretical presentation illustrated with examples and practical cases.
- A3 Case resolution
2. General course planning. Written examination followed by an optional oral in the first session.
3. Division of student coursework
2 ECTS x 24hTE - 48 hours
- 22.5 hours of in-class courses
- 22.5 hours of course study and understanding of tax law regulations
- 3 hours of reading, case resolution and on-line exercises. |
| | Labor Law |
|
| General presentation illustrated by examples related to industrial relations. |
|
|
| Written notes : |
| | Tax law |
|
| Syllabus. Course notes on-line. Powerpoint slides on-line. Exercises on-line. |
|
|
| Assessment : |
| | Tax law |
|
| E1/E3 Reproduction of concepts, principles, regulations and the ability to explain them and identify them in a case. E3 Case resolution, justification of the tax rules applied.
Students will be assessed on their mastery of the concepts and principles and their ability to construct a coherent legal argument respecting the hierarchy of norms.
Written examination in the first session with the possibility of sitting an oral exam for those students wishing to do so. The written grade, whatever it may be, is not achived during the oral presentation in the first session. Oral examination in second session (and in second extended session). |
| | Labor Law |
|
| 1st session assessment : written examination with possibility of oral examination if written copy is not satisfying.
2nd session assessment : oral examination only |
|
|
| Contacts : |
| | Labor Law |
|
| Paul.Crahay@firketassocies.be |
|
|
