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| DROI2349-2 | Obligations of the tax collector and the taxpayer : Criminal law aspects and principles of the collection
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| Duration : | 20h 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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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| Two teachers are in charge of the course, which is divided into three sections:
- Section 1: tax data collection, possible agreements with tax authorities, limits on tax evasion (tax fraud, abusive practices, etc.), general sanctions.
- Section 2: criminal tax law, tax-related criminal processes, customs law.
- Section 3: execution in common law and in social security, collection in tax law (collector's powers, particularities of the tax writ, simplified procedures).
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Learning outcomes of the course :
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| The course's objective is to make students aware of the techniques and mechanisms used to ensure that the rights of the tax authorities and those of taxpayers are balanced. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Good knowledge of the basic principles of Belgian and European tax law is required. |
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Planned learning activities and teaching methods :
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| No practical exercises are organised. |
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Mode of delivery (face-to-face ; distance-learning) :
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| 20 hours of classes will be held on Saturday mornings from late January to early March. |
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Recommended or required readings :
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| Course notes and/or documentation will be handed out for most subjects studied in class. |
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Assessment methods and criteria :
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| An oral exam is organised by each teacher. |
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Work placement(s) :
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Organizational remarks :
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| Students should be present in order for classes to have an interactive dimension. |
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Contacts :
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| Secretariat for the Executive Degrees organised outside working hours:
Office #: +32 4 232 73 21 |
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| Items online : |
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| Course notes |
| Course notes and/or documentation are available on eCampus. |
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