Study Programmes 2015-2016
DROI2346-1  
General principles of fiscal law : special questions
Duration :
15h Th, 5h Pr
Number of credits :
Specialised master in tax law3
Lecturer :
Bernard Maquet, Lionel Orban
Coordinator :
N...
Language(s) of instruction :
French language
Organisation and examination :
Teaching in the first semester, review in January
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
Course contents :
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.
Learning outcomes of the course :
To upgrade the knowledge of non-law students, so that some of them can master the basic notions of tax law.
Prerequisite knowledge and skills :
No subject.
Planned learning activities and teaching methods :
Traditional oral course supported by PowerPoint presentation.
Mode of delivery (face-to-face ; distance-learning) :
The presence of students is required.
Recommended or required readings :
PowerPoint presentation and note-taking.
Assessment methods and criteria :
Oral exam at the end of the first semester - questions by rotation of lecturers.
Work placement(s) :
No subject.
Organizational remarks :
No subject.
Contacts :
Bernard MAQUET : 04/252.21.33 - bernard.maquet@henry-mersch.be

Lionel ORBAN : 04/220.03.03 - l.orban@mosal.be