DROI2011-1 : Status and remuneration of managerial staff

Study Programmes 2015-2016

DROI2011-1

Status and remuneration of managerial staff

Duration :

30h Th

Number of credits :

Specialised master in tax law		5

Lecturer :

Paul Crahay, Luc Herve

Coordinator :

N...

Language(s) of instruction :

French language

Organisation and examination :

Teaching in the second semester

Units courses prerequisite and corequisite :

Prerequisite or corequisite units are presented within each program

Course contents :

1. 1. Course orientation. This course aims to introduce students to the subject of both labour law and tax law, as applied to the problem of remuneration of company directors.

It involves encouraging students to reflect in a legal, and thus a critical way, in the spirit of 'pluridisciplinarity'. This should lead students to achieve an awareness of the possible co-existence of problems in these two subjects.

2. Content addressed

- The tax status of directors and senior executives
- The labour law status of directors and senior executives
- The issue of what has been dubbed "false" self-employed ('faux-indépendants')
- Management companies
- Alternative remuneration
- The tax and social regimes of retirement benefits
- Tax and social responsibility of company directors
- Gross income and professional expenses
- Complementary pension plans
- International aspects

Learning outcomes of the course :

By the end of the course, students should be able to:
- Recognise the concepts and basic principles which govern fiscal and labour law in the subject area and apply them; - Deliver a legally-supported critical analysis of the various positions examined; - Resolve the cases proposed.

Prerequisite knowledge and skills :

No translation.

Planned learning activities and teaching methods :

No translation.

Mode of delivery (face-to-face ; distance-learning) :

No translation