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| DROI2346-1 | General principles of tax law : special questions (for the non jurists)
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| Duration : | 15h Th |
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| Number of credits : |
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| Lecturer : | Bernard Maquet, Lionel Orban |
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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 first semester, review in January |
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Course contents :
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| I. Definitions, techniques and general notions.
II. Sources of Belgian tax law :
a. Formal sources
b. Other sources
III. Constitutional principles:
a. Legality of taxes
b. Annuality of taxes
c. Tax equality
IV. Other general principles of tax law.
V. The relation between tax law and the other branches of law.
VI. The interpretation of tax law.
VII. Fraud, simulation, tax evasion, requalification, unenforcability, etc. |
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Learning outcomes of the course :
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| To upgrade the knowledge of non-law students, so that some of them can master
the basic notions of tax law. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| No subject. |
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Planned learning activities and teaching methods :
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| Traditional oral course supported by PowerPoint presentation. |
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Mode of delivery (face-to-face ; distance-learning) :
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| The presence of students is required. |
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Recommended or required readings :
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| PowerPoint presentation and note-taking. |
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Assessment methods and criteria :
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| Oral exam at the end of the first semester - questions by rotation of lecturers. |
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Work placement(s) :
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| No subject. |
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Organizational remarks :
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| No subject. |
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Contacts :
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| Bernard MAQUET : 04/252.21.33 - bernard.maquet@henry-mersch.be
Lionel ORBAN : 04/220.03.03 - l.orban@mosal.be |
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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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