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| DTFE0009-1 | Final work : multidisciplinary seminars
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| Lecturer : | Marc Bourgeois, Jean Bublot |
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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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| All year long |
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Course contents :
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| To complete their master's work, students can choose between the "multi-disciplinary seminar" and the "Tax Game".
Multi-Disciplinary Seminar
In the first session, the multi-disciplinary seminar comprises written work of about 30 pages on a topic based on a general theme as determined by the seminar leaders (Professors Marc Bourgeois and Jean Bublot). A specific tax issue should thus be selected and be subject to in-depth analysis in Belgian law, and may be complemented by an analysis that is linked to the tax law of another State or to disciplines other than the law itself (e.g. economics, accounting, etc.).
The work must be carried out in a scientific manner relying on relevant legislation, case law and administrative doctrine, and on scholarly articles found in the course of systematic legal research.
The oral defence of the written work will take place in the framework of a "presentation component", attended by professors in the complementary master's programme and other students registered in the multi-disciplinary seminar. Each student is initially invited to give a succinct presentation of the key results of his or her research. A discussion, in the form of a seminar, is then initiated amongst the students formally presenting their work and all professors in attendance during the presentation component.
In the second session, the master's work comprises drafting and defending a "Dissertation" (in the classical sense of the term) on a subject to be determined by the leaders of the seminar. This dissertation will be drafted in accordance with the instructions specified by the seminar leaders and will be the subject of a formal oral defence (45 minutes) before a jury made up of two or three professors appointed by the leaders of the seminar. This will be held during the period scheduled for the second session examinations.
Tax Game
The Tax Game consists of interactive teaching methods in the practice of administrative tax litigation. Each student must resolve a practical case involving the combination of a few principles of tax law implemented in a concrete situation. The Tax Game raises elements of Belgian and international tax law.
Each student will be expected to draft a detailed response to a rectification notice or to a VAT adjustment notice as well as a detailed opinion on the chances of success of the procedure.
An oral defence is scheduled according to the timetable set out in the Tax Game regulations.
In the second session, the Tax Game jury will give the students concerned a case to resolve individually. This will fall within the scope of the topics discussed during the Tax Game. |
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Learning outcomes of the course :
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| Multi-Disciplinary Seminar
The objective of the "Multi-Disciplinary Seminar" is to open the student's mind to tax law issues that exceed the student's specific objective selected in his or her curriculum. This will promote an integrative approach to the general theme as defined by the seminar leaders for the academic year in progress.
The student must have the following competencies: research, reflection, reasoning, legal argument and drafting scientific contributions. The oral examination will allow students to demonstrate their abilities to summarise, analyse and argue.
Tax Game
The Tax Game prepares the students directly for professional practice in accounting and tax law.
The objective of the Tax Game is to enable the student to find solutions to practical tax problems. The student should have the skills of research, reflection, reasoning, legal argument and drafting necessary to litigate tax matters. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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Planned learning activities and teaching methods :
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| Multi-Disciplinary Seminar
The student must research a topic and formulate at least two proposals from the general theme set by the seminar leaders, listed in order of preference. These proposals are submitted to the complementary master's secretariat pursuant to the conditions set out in the multi-disciplinary seminar regulations.
The student must demonstrate independence and should be able to carry out research alone.
Each student is assigned (at least) two academic supervisors. One will act as promoter, the other as reader. The academic tutors mentor and supervise the completion of the written work.
Training and coaching sessions related to the multi-disciplinary seminar are held throughout the academic year.
Tax Game
Each student will be given a statement of work in the form of a rectification notice or a VAT adjustment notice and assigned a member of the jury (as "mentor"). The mentor will supervise the completion of the work according to the method described in the Tax Game regulations.
The Tax Game training or coaching sessions are held throughout the academic year. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Multi-Disciplinary Seminar
While the student is completing his or her work, he or she is entitled to request, depending on availability, an interview with his or her promoter. He or she may also request an interview with his or reader.
The written work should be submitted to the complementary master's secretariat by the deadline set on the timetable in the multi-disciplinary regulations. The written work must be submitted in four printed and bound copies. One copy must moreover be sent by email to the same secretariat.
Tax Game
The student may address his or her mentor up to the date set out in the Tax Game regulations, from 3pm to 5pm and by appointment scheduled by email beforehand, to ask for directions for his or her research and drafting the work.
The student may consult his or her mentor during a period as specified in the Tax Game regulations on working days from 3pm to 5pm and by appointment scheduled by email beforehand. The consultation may be held by telephone, at the mentor's discretion. The student has a right to a consultation of a maximum of one hour.
The student may replace the above-mentioned oral consultation by emailing a draft proposal to the mentor during the same period.
The final version of the work is submitted by the date set out in the Tax Game regulations. The final work must be submitted to the complementary master's secretariat according to the following procedure: one PDF version sent by email to the secretariat and three copies deposited with the secretariat. |
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Recommended or required readings :
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| Given the specificity of the multi-disciplinary seminar and the Tax Game, no course notes are provided.
The regulations for the Tax Game and the multi-disciplinary seminar, as well as the vade-mecum with instructions on submitting work, are available on the course's virtual platform ("Lola") at the start of the academic year. |
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Assessment methods and criteria :
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| Multi-Disciplinary Seminar
The overall grade for the multi-disciplinary seminar is given by the seminar leaders.
The grade is calculated based on the following:
1) assessment forms for the written work as submitted by the academic tutors (2/3 of the grade);
2) assessment forms for the oral examination as submitted by each of the complementary master's tax law professors who were present at the time of the presentation component (1/3 of the grade).
The assessment of the oral examination will be based on the ten-minute summary presentation of the written work and the active and convincing participation of the student in the discussions held during the second hour of the presentation component.
Students are invited to refer to the deliberation criteria for the complementary master's in tax law to measure to what extent the multi-disciplinary seminar affects the successful completion of the seminar and the grade obtained.
Tax Game
The jury awards collectively a grade that accounts for the written work (60%) and for the oral presentation (40%) before the full jury who may ask the student to explain in more detail issues raised or omitted in the written work. The grade awarded by the jury is collective and sovereign.
The assessment criteria for the work include the student's capacities in analysis, drafting and diplomacy, including his or her attitude as regards the jury.
The deadlines given the students are cut-offs. The grade given the student for the written assignment (60%) is 2/20 if the student submits his or her work after the deadline but before the oral defence. If the student fails to submit his or work before the oral defence, he or she will be refused access to the oral defence and the overall grade will be 0/20. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Marc Bourgeois, Professor at the Faculty of Law at ULg, 04/366.48.83 - marc.bourgeois@ulg.ac.be.
Jean Bublot, HEC-ULg lecturer, jean.bublot@jba.be |
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| Items online : |
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| Regulations and vade-mecum |
| The various regulations and vade-mecum are available at the HD campus : |
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