 | | |
| DROI1244-1 | Inheritance tax, notarial aspects
|
|
| Duration : | 20h Th |
|
| Number of credits : |
|
|
| Lecturer : | Pierre Moreau |
|
Language(s) of instruction :
|
| French language |
|
Course contents :
|
| - General introduction to the concepts and rules characterizing death duties in Belgium;- Systematic study of the articles of the Belgian death tax code, putting in evidence divergences among regions;
- Tax return with respect to death duties. |
|
Learning outcomes of the course :
|
| - Giving to the students the necessary knowledge in order to find solutions to problems arising in the framework of a normal notarial practice;
- Students schould be able to fulfill a death tax return. |
|
Prerequisites and co-requisites/ Recommended optional programme components :
|
| Good knowledge with respect to civil inheritance (estate) law and marriage settlement law. |
|
Mode of delivery (face-to-face ; distance-learning) :
|
| - Oral lectures;
- Ten times two-hours lectures. |
|
Recommended or required readings :
|
| Written documents, on which the teaching is based, will be available as the course unfolds. |
|
Assessment methods and criteria :
|
| Written exam. |
|
Contacts :
|
| Pierre Moreau Chargé de cours
Faculté de droit de l'Université de Liège
Boulevard du Rectorat, 7 Bât B 31
4000 Liège
+ 32 4 366 30 86
mailto: pmoreau@ulg.ac.be(pmoreau@ulg.ac.be
)
Sarah Désir
Assistante
Faculté de droit de l'Université de Liège
Boulevard du Rectorat, 7 Bât. B 31
4000 Liège
+ 32 4 366 30 84
mailto: sarah.desir@ulg.ac.be(sarah.desir@ulg.ac.be
)
Hélène Rosoux
Assistante
Faculté de droit de l'Université de Liège
Boulevard du Rectorat, 7 Bât. B 31
4000 Liège
+ 32 4 366 5763
mailto: helene.rosoux@ulg.ac.be(helene.rosoux@ulg.ac.be) |
|
