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| DROI2349-1 | Obligations of the tax collector and the taxpayer : Criminal law aspects and principles of the collection
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| Duration : | 24h Th |
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| Credits/ECTS : |
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| Holder(s) : | Frédéric Georges, Gustave Steffens |
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| Language : | French language |
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| Course contents : | The course talks about the link between the administration and the tax payer.
Course contents, for example:
-Method of investigations of the fiscal administration
-Ability to conclude agreements with the fiscal administration
-Fraud ,tax evasion,sham transaction, simulation and qualification abuse
- Application of criminal rules
- Treasory rights |
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| Course objective : | Fiscal law is a public branch which purpose is to equilibrate Treasory rights and prerogatives of the taxpayers; constitution and law tend to realize these equality and the course objective is to make students becoming aware of techniques and mechanisms to do so. |
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| Prerequisites : | it's better to have followed lessons of general introduction on fiscal right |
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| Workshops : | there are no workshops |
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| Organization : | weeks 15 to 20, Saturday morning |
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| Written notes : | notes are provided for the majority of the lessons |
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| Assessment : | oral exam |
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| Remarks : | attendance is required to make lessons interactive |
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