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| DROI2022-2 | Registration and succession fees : a case study
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| Duration : | 12h Th |
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| Credits/ECTS : |
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| Holder(s) : | Eric Bruyère |
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| Language : | French language |
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| Course contents : | This advanced course in inheritance law covers the general subject of the course in 30 hours which form part of the core curriculum (on registration and inheritance law) and thus constitutes preparation for the course on property rights and inheritance law.
The specific articles of the Code on Inheritance Law relating to transfer and the articles incorporated into transfer mortis causa and covered in detail (fictions and assumptions and in particular articles 9-13 of the Code - operations between living persons carried out by the deceased with the exception of life annuities and article 8 of the Code which covers third party stipulations - life insurance - ).
The general rules relating to the declaration of inheritance (substantive rules and adjectival rules) and tax collection (payment of taxes, timescales for payment, penalties, prescription, state guarantees, legal proceedings and entreaties etc.) |
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| Course objective : | The course responds to students' requests for advanced knowledge of this tax, the ignorance of which, in terms of basic rules at the time of giving advice on property rights of the owner of goods and property, can have heavy financial consequences. In constitutes an introduction to the course on property and inheritance law, which picks up on a series of legal concepts which will have been studied during this 12 hour course. |
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| Workshops : | Practical exercises will be made available to students who will be guided in resolving them. |
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| Organization : | The course consists of a theoretical presentation illustrated with practical examples and exercises involving student participation (as well as the exercises which students are requeted to complete out of class). |
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| Written notes : | A syllabus is available for students. |
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| Assessment : | The exam is a written, open-book exam during the first session. The exam may be oral in the second session if there are a small number of students. |
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| Contacts : | Students can contact me by email: eric.bruyere@skynet.be |
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