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| DROI2302-1 | Tax law
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| Duration : | 120h Th |
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| Credits/ECTS : |
| 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) : | Marc Bourgeois |
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| Language : | Langue française |
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| Course contents : | The course is divided into four main sections:
I. - General theory of taxation and general principles of Belgian tax law (including topics about tax law procedures);
II. - Income taxes (fundamental principles, personal income tax and corporate income tax) ;
III. - Value added tax ;
IV. Registration duties and death duties
Practise exercises
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| Course objective : | - Basic and solid knowledge of the Belgian tax law (fundamentals)
- General (conceptual and technical) overview of the different types of taxes in force in Belgium
- Very good knowledge of the general tax law principles (with comparative aspects)
- Students should be able to deal with practical issues having respect to the fundamental principles of tax law
- Students should be able to deal with practical basic issues having respect to the implementation of direct or indirect taxation rules
- Students should be able to give political and philosophical opinions about the Belgian general tax system
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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 : | Practical exercises will be frequently organized |
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| Organization : | First semester: 4 hours/week.
Second semester: 5,5 hours/week. |
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| Written notes : | - Slides powerpoint
- Students will be provided with materials about some essential parts of the oral course
- Students are invited to find and copy themselves the case law that is useful for the course |
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| Assessment : | Written and open-book exam. |
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| Contacts : | Lecturer:
Prof. Dr. Marc BOURGEOIS
Marc.Bourgeois@ulg.ac.be
+32 4 3664883 |
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