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| DROI2302-1 | Tax law
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| Duration : | 120h Th |
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| Number of credits : |
| Master in Law, Professional Focus in Business Law, 2nd year | | 9 |
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| Master in Law, Professional Focus in Public and Administrative Law, 2nd year | | 9 |
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| Master in Law, Professional Focus in Private Law, 2nd year | | 9 |
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| Master en droit, à finalité spécialisée en gestion, 2nd year | | 9 |
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| Master in Law, Professional focus in Criminal Law, 2nd year | | 9 |
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| Lecturer : | Marc Bourgeois |
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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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| All year long |
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Course contents :
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| The course is divided into four main sections:
I. - General theory of taxation and general principles of Belgian tax law (including topics about tax law procedures);
II. - Income taxes (fundamental principles, personal income tax and corporate income tax) ;
III. - Value added tax ;
IV.- Registration duties and death duties
Practise exercises. |
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Learning outcomes of the course :
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| - Basic and solid knowledge of the Belgian tax law (fundamentals)
- General (conceptual and technical) overview of the different types of taxes in force in Belgium
- Very good knowledge of the general tax law principles (with comparative aspects)
- Students should be able to deal with practical issues having respect to the fundamental principles of tax law
- Students should be able to deal with practical basic issues having respect to the implementation of direct or indirect taxation rules
- Students should be able to give political and philosophical opinions about the Belgian general tax system
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Attendants need to possess a grounding in legal concepts and principles. The course makes use of many concepts taken from accounting and corporate law. |
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Planned learning activities and teaching methods :
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| Pratical exercises will be frequently organized. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face |
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Recommended or required readings :
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| - Slides powerpoint
- Students will be provided with materials about some essential parts of the oral course
- Students are invited to find and copy themselves the case law that is useful for the course |
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Assessment methods and criteria :
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| 1st session : written and open-book exam.
2d session : oral and open-book exam. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Lecturer:
Prof. Dr. Marc BOURGEOIS
Marc.Bourgeois@ulg.ac.be
+32 4 3664883
Assistants
Aurélien BORTOLOTTI
A.Bortolotti@ulg.ac.be
Raphaël DOUNY
rdouny@ulg.ac.be
Xavier Pace
x.pace@liedekerke.com
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