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| DROI2017-2 | Family tax law
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| Duration : | 12h Th |
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| Number of credits : |
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| Lecturer : | Frédérik Fogli, Didier Pire |
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| Coordinator : | N... |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| 1. Scope
This course aims to introduce students to the interactions which exist between tax law, family law and the very concept of the family, as a sociological phenomenon.
It aims to encourage legal, and thus critical, reflection on this subject matter, starting with a legal approach to families in civil law, then examining the impact that tax law can have (mainly income tax, but also inheritance tax and registration tax) on this subject.
2. Content.
a. The course starts with an introduction to common family law, where the notions of free union, legal cohabitation and marriage will be studied, followed by divorce, and the subjects of filiation and adoption.
b. The main part of the course, devoted to the confrontation between families and income tax: single people, cohabiting couples, and spouses in relation to tax, followed by children, taxpayers and dependents (with an examination of the social and tax status of students and carers), finally the tax regime relating to alimony. |
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Learning outcomes of the course :
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| By the end of the course, students should be able to:
- A1 Recognise the basic concepts and principle governing family tax law and be able to explain them;
- C3 Deliver a legally-supported critical analysis of the various provisions examined;
- P3 Be able to resolve cases relating to the subject matter (calculation of taxes, optimisations, etc). |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Basic course in Tax Law. Core curriculum of the complementary Masters in tax law (particularly the course on income tax - advanced subjects). |
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Planned learning activities and teaching methods :
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Mode of delivery (face-to-face ; distance-learning) :
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| 1. Methodology used
- A1 Theoretical presentation illustrated with examples and practical cases.
- A3 Analysis of legal decisions
2. General course planning
Oral examination at the end of the course, date to be agreed.
3. Distribution of student workload.
2 ECTS x 12 hours TE = 96 hours
- 12 hours of in-class lessons
- 8 hours of course study and understanding the rules of tax law
- 4 hours of reading, casework resolution and on-line exercises. |
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Recommended or required readings :
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| Syllabus, available on-line. Text of Powerpoint slides on-line. |
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Assessment methods and criteria :
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| Written examination in the first session, oral examination in the second session.
In the first session: at a date to be arranged, at the end of the day. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Items online : |
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| Notes de cours |
| L'ensemble des notes de cours est disponible sur le campus HD. |
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