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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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| Number of credits : |
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| Lecturer : | Frédéric Georges, Gustave Steffens |
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Language(s) of instruction :
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| French language |
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Course contents :
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| 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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Learning outcomes of the course :
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| 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 and co-requisites/ Recommended optional programme components :
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| it's better to have followed lessons of general introduction on fiscal right |
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Planned learning activities and teaching methods :
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| there are no workshops |
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Mode of delivery (face-to-face ; distance-learning) :
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| weeks 15 to 20, Saturday morning |
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Recommended or required readings :
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| notes are provided for the majority of the lessons |
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Assessment methods and criteria :
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| oral exam |
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Organizational remarks :
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| attendance is required to make lessons interactive |
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