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| DROI2345-1 | Elements of fiscal procedures
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| Duration : | 21h Th |
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| Number of credits : |
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| Lecturer : | Marc Levaux, Patrick Seutin |
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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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| This course focuses on issues of procedure in income tax law (Title VII, chapters II to VII of the CIR). It will also involve an examination of the common general notions in all fiscal matters such as simulation, tax abuse, choice of the path of least taxation, presumption. We will moreover consider different types of deadlines that apply in fiscal matters. |
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Learning outcomes of the course :
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| The objective of the course is not to train students to be "hyper" specialists in procedural matters but rather to generate adequate automatic reactions and reflexes in the practice of tax law. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| There is no recommended co-requisite or optional course. However, it is vital for non-lawyers to have followed the course intended for them on key legal concepts (Lio-nel ORBAN, Bernard MAQUET). |
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Planned learning activities and teaching methods :
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| The teaching method is classical (lectures). This method will be accompanied by concrete examples from case law. |
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Mode of delivery (face-to-face ; distance-learning) :
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| The course will be recorded and thus available on video. |
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Recommended or required readings :
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| There are course notes that the teachers endeavour to update every year. |
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Assessment methods and criteria :
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| The examination is always written. It has practical questions in the context of which the students must demonstrate a theoretical understanding of the principles of law as well as an ability to apply these to the facts.
For the examination, the students may bring the codes only and no course notes. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Me Patrick Seutin, rue Courtois 4 - 4000 Liège
Phone : 04/237 08 80
pseutin@cybernet.be
Me Marc Levaux, rue Louvrex 55-57 - 4000 Liège
Phone : 04/220 03 03
m.levaux@mosal.be |
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| Items online : |
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| Course notes |
| All notes are available at the HD campus : |
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