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| DROI2017-2 | Family tax law
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| Duration : | 12h Th |
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| Credits/ECTS : |
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| Holder(s) : | Marc Bourgeois |
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| Language : | French language |
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| Course contents : | 1. Scope
This course aims to introduce students to the interactions which exist between tax law, family law and the very concept of the family, as a sociological phenomenon.
It aims to encourage legal, and thus critical, reflection on this subject matter, starting with a legal approach to families in civil law, then examining the impact that tax law can have (mainly income tax, but also inheritance tax and registration tax) on this subject.
2. Content.
a. The course starts with an introduction to common family law, where the notions of free union, legal cohabitation and marriage will be studied, followed by divorce, and the subjects of filiation and adoption.
b. The main part of the course, devoted to the confrontation between families and income tax: single people, cohabiting couples, and spouses in relation to tax, followed by children, taxpayers and dependents (with an examination of the social and tax status of students and carers), finally the tax regime relating to alimony.
c. The course ends with a study of the relationship between families, inheritance law and registration law: concept of cohabiting couples, adopted children, transfer of the family home and family businesses. |
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| Course objective : | By the end of the course, students should be able to:
- A1 Recognise the basic concepts and principle governing family tax law and be able to explain them;
- C3 Deliver a legally-supported critical analysis of the various provisions examined;
- P3 Be able to resolve cases relating to the subject matter (calculation of taxes, optimisations, etc). |
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| Prerequisites : | Basic course in Tax 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.
- A3 Analysis of legal decisions
2. General course planning
Oral examination at the end of the course, date to be agreed.
3. Distribution of student workload.
2 ECTS x 12 hours TE = 96 hours
- 12 hours of in-class lessons
- 8 hours of course study and understanding the rules of tax law
- 4 hours of reading, casework resolution and on-line exercises. |
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| Written notes : | Syllabus, available on-line. 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 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 extended session). In the first session: at a date to be arranged, at the end of the day. |
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| Contacts : | ./. |
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