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| DROI2011-1 | Remuneration of senior executives and directors
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Paul Crahay, Luc Herve |
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| Language : | French language |
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| Course contents : | 1. 1. Course orientation. This course aims to introduce students to the subject of both labour law and tax law, as applied to the problem of remuneration of company directors.
It involves encouraging students to reflect in a legal, and thus a critical way, in the spirit of 'pluridisciplinarity'. This should lead students to achieve an awareness of the possible co-existence of problems in these two subjects.
2. Content addressed
- The tax status of directors and senior executives
- The labour law status of directors and senior executives
- The issue of what has been dubbed "false" self-employed ('faux-indépendants')
- Management companies
- Alternative remuneration
- The tax and social regimes of retirement benefits
- Tax and social responsibility of company directors
- Gross income and professional expenses
- Complementary pension plans
- International aspects |
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| Course objective : | By the end of the course, students should be able to:
- A1 Recognise the concepts and basic principles which govern fiscal and labour law in the subject area and apply them;
- C3 Deliver a legally-supported critical analysis of the various positions examined;
- P3 Resolve the cases proposed. |
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| Prerequisites : | Basic course in Tax Law. Basic course in Labour Law. Core curriculum of the complementary Masters in tax law (particularly the course on income tax - advanced subjects). |
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| Organization : | 1. Methodology used
- A1 Theoretical presentation illustrated with examples and practical cases (alternating between two joint-lecturers).
- A3 Case studies, analysis of legal decisions.
2. General course planning.
Oral examination at the end of the course, at a date to be arranged, in the presence of the two joint lecturers.
3. Distribution of student workload.
4 ECTS x 24 hours TE = 96 hours
- 24 hours of in-class lessons
- 30 hours of course study and understanding the subject
- 18 hours of reading, casework resolution and on-line exercises. |
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| Written notes : | Text of Powerpoint slides on-line. |
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| Assessment : | E1/E3 Reproduction of concepts, principles, regulations and the ability to explain them and to identify them in a case. E3 Case resolution, justification of tax and social regulations being applied.
Students will be assessed on their mastery of concepts and principles and their ability to construct a reasoned, coherent and critical argument.
Oral examination both in the first and second sessions (and in the second prolonged session). In the first session: at a date to be agreed. |
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| Contacts : | ./. |
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