Study Programmes 2016-2017
DROI2011-1  
Status and remuneration of managerial staff
Duration :
30h Th
Number of credits :
Specialised master in tax law5
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
Learning unit contents :
1. Course objective
The objective of this course is to initiate students in tax law and social law matters applicable to the problem of executive pay.
The intention is to encourage them to reflect upon this subject from a legal and critical point of view, in a spirit of "multidisciplinarity", so that they become aware of the possible coexistence of problems in both subjects studied.
2. Contents
- The tax status of leaders and executives - The social status of leaders and executives - The problem of "fake self-employed" - Management companies - Compensation alternatives - The tax and social regime concerning termination pay - The responsibility of leaders regarding tax and social matters - Gross salary and professional costs - Private pension schemes - International aspects
Learning outcomes of the learning unit :
By the end of the course, students should capable of:
- Knowing the concepts and basic principles that govern tax law and social law and be able to apply them; - Making a legally supported critical analysis of the various provisions examined; - Solving the proposed cases.
Prerequisite knowledge and skills :
Introductory course to tax law. Introductory course to social law. Core curriculum courses of the master's specialising in tax law (in any case, the course on income tax - an in-depth study, and the accounting course for legal professionals).
Planned learning activities and teaching methods :
·    Lectures with written material. ·    Oral presentation of case studies. ·    Interactivity with the students.
The students' active participation is strongly encouraged through questions asked by the teacher. Because the students are taught in small groups, it is possible to adopt an interactive method.
Mode of delivery (face-to-face ; distance-learning) :
The course combines theory and practical work.
Students are required to attend the classes so that they can interact. Some parts of the course will be recorded. Students will be informed of this in advance. Students must have a copy of the relevant social regulations and a copy of the Tax Code (including the international conventions preventing double taxation) which the students can annotate for the exam.
Recommended or required readings :
Compulsory reading: - course notes for Maître Herve; - text from the PowerPoint slides for Maître Crahay; - certain jurisprudential and administrative decisions and certain academic articles referred to by the teacher. Recommended reading:
- doctrinal, case law and administrative references mentioned in the course notes.
Assessment methods and criteria :
The first and second sessions involve an oral exam.
Students should be able to make use of the principles and concepts taught, explain them and identify them in the examples given to them, which they then have to solve.
Students are assessed on their mastery of the principles and concepts, as well as their ability to construct a coherent and critical legal reasoning.
As regards the tax part of the course, 20 % of the score will relate to the quality of the students' active participation in class.
Work placement(s) :
No placement is required.
Organizational remarks :
Students must have a copy of the relevant social regulations and the Tax Code (including the international conventions preventing double taxation) both for classes and the exam. These texts can be annotated.
Contacts :
l.herve@herve-law.be - 04/343.53.33
p.crahay@mosal.be
Items online :
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD.