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| DROI2008-1 | Income tax, in-depth elements
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Olivier Bertin, Olivier D'aout |
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Language(s) of instruction :
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| French language |
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Course contents :
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| Taxes on natural persons :
- Reminder of the main principles;
- Income from property;
- Income from goods;
- Professional income (categories of professional income, professional expenses, deductions for investments, capital gains tax and deductions, ...)
- Deductible deductions;
- Different incomes;
- Towards calculating taxes
Company taxes :
- Different approaches to company taxation.
- Some exempt reserved profits (capital gains on shares, tax shelter ...)
- Some expenses not admitted (fines, car expenses, some interest ...)
- Assimilation of distributed dividends: acquisition of personal shares
- Deductions from the result: various gifts and exemptions, patents, notional interest, earlier losses, deductions for investment
- Distinct contributions
- Advantages and disadvantages of setting up a company |
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Learning outcomes of the course :
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| In terms of taxation on natural persons, the course's main aim is to allow students on the one hand to update their knowledge of this field (which is often subject to change) and on the other hand to apply legal articles relating to this tax to concrete cases.
The part of the course relating to company taxation aims to deepen knowledge of certain steps involved in the constitution of a company's basic tax, using a legal and taxation approach. Most of the themes chosen will be illustrated with examples. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Students should already have followed a course in company taxation and taxation on natural persons. Where this is not the case, consult the teacher. |
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Planned learning activities and teaching methods :
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| None |
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Mode of delivery (face-to-face ; distance-learning) :
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| Theory will be supported by examples. |
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Recommended or required readings :
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| Slides.
Basic recommended bibliography:
- 1992 Income tax code, to be brought to class;
- Darte D>, Honhon N. & Van Acker L., Les personnes physiques et l'impôt, ANTHEMIS, Edition 2009;
- Afschrift Thierry, Impôts des personnes physiques, LARCIER, 2005;
- Coppens P. & Bailleux A., L'impôt des personnes physiques, LARCIER, 1992;
- Tiberghien, Manuel de droit fiscal, LARCIER, Ed. 2009;
- Kirkpatrick, J. and Garabedian, D., Le régime fiscal des sociétés en Belgique, BRUYLANT, 2003;
- Van Crombrugge, S., Beginselen van de Vennootschapsbelasting, Biblo, 2009. |
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Assessment methods and criteria :
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| A written examination in two parts will be organised for Tuesday 8th December.
The exam will be written and will include the resolution of several cases. |
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Contacts :
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| Olivier D'AOUT
Rue de Joie 56
4000 LIEGE
Tel 04/254.15.45 - Fax 04/226.36.58
o.daout@skynet.be
Olivier BERTIN
Place du champ de Mars, 2
1050 BRUXELLES
Tel. 02/289.29.85 - Fax 02/513.60.68
Olivier.Bertin@dewolf-law.be |
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