Study Programmes 2016-2017
DROI1325-1  
Fiscal procedures
  • Tax assessment
  • Litigation
Duration :
Tax assessment : 12h Th
Litigation : 9h Th
Number of credits :
Specialised master in tax law3
Lecturer :
Tax assessment : Patrick Seutin
Litigation : Marc Levaux
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
Learning unit contents :
This course focuses on issues of procedure in income tax law (Title VII, chapters II to VII of the CIR). It will also involve an examination of the common general notions in all fiscal matters such as simulation, tax abuse, choice of the path of least taxation, presumption. We will moreover consider different types of deadlines that apply in fiscal matters.
Learning outcomes of the learning unit :
The objective of the course is not to train students to be "hyper" specialists in procedural matters but rather to generate adequate automatic reactions and reflexes in the practice of tax law.
Prerequisite knowledge and skills :
There is no recommended co-requisite or optional course. However, it is vital for non-lawyers to have followed the course intended for them on key legal concepts (Aymeric Nollet).
Planned learning activities and teaching methods :
The teaching method is classical (lectures). This method will be accompanied by concrete examples from case law.
Mode of delivery (face-to-face ; distance-learning) :
The course will be recorded and thus available on video on lol@HD.
Recommended or required readings :
There are course notes that the teachers endeavour to update every year.
Assessment methods and criteria :
The examination is always written. It has practical questions in the context of which the students must demonstrate a theoretical understanding of the principles of law as well as an ability to apply these to the facts.
For the examination, the students may bring the codes only and no course notes.
Work placement(s) :
Organizational remarks :
Contacts :
Me Patrick Seutin, rue Courtois 4 - 4000 Liège
Phone : 04/237 08 80
pseutin@cybernet.be
 
Me Marc Levaux, rue Louvrex 55-57 - 4000 Liège
Phone : 04/220 03 03
m.levaux@mosal.be