Study Programmes 2016-2017
DTFE0009-1  
Final work : multidisciplinary seminars
  • La participation à un séminaire sur une thématique fiscale pointue
  • Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
Duration :
La participation à un séminaire sur une thématique fiscale pointue : 2h SEM
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game :
Number of credits :
Specialised master in tax law15
Lecturer :
La participation à un séminaire sur une thématique fiscale pointue : Olivier Bertin, Marc Bourgeois, Olivier D'Aout, Bernard Maquet, Philippe Noirhomme, Lionel Orban
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game : Marc Bourgeois, Jean Bublot
Coordinator :
N...
Language(s) of instruction :
French language
Organisation and examination :
All year long
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
Learning unit contents :
For the 'Final Assignment', students may choose between two clearly different formulae: the 'Multi-disciplinary seminar - written work' and the 'Tax Game'. Active participation in a methodological seminar as well as two 'themed' seminars, to be chosen from a specific list, is also compulsory.
Multi-disciplinary seminar
In the first session, the 'Final Assignment' is carried out as part of a 'Multi-disciplinary seminar' involving drafting a thirty-page piece of written work on a subject relating to one of the general themes identified by the seminar leaders. Students must make two proposals on specific subjects which relate, directly or indirectly, to the general themes proposed:


  • Corporate restructuring or reorganisation;
  • Tax regimes for illicit activities.
Each subject proposed will relate to one of the general themes and the student will opt for a specific, precise and clearly defined research question. This research question will be the subject of a theoretical definition. It is, however, possible to develop a 'case' that will act as a starting point for defining the research question, based on which the student will build their written work.
This must be a scientific piece of work, based on the relevant legislation, case law and administrative doctrine as well as articles discovered through methodological legal research. Bibliographical research must be exhaustive.
The oral defence of the written work will take place within a 'presentation module' which will bring together, in addition to the students presenting their work and their academic tutors, any professors in the Masters specialising in tax law and any staff from the ULg Tax Institute who wish to attend.
All students must give a succinct presentation of the main results of their research. A discussion, in the form of a seminar, will then take place between the students formally presenting their work and the professors from the presentation module in question.
In the second session, the Final Assignment will consist of drafting and defending a dissertation on a theme determined by the seminar leaders. This dissertation will be drafted in line with the seminar leaders' recommendations and will be subject of a formal oral defence before a jury consisting of two or three professors appointed by the seminar leaders, during the period officially set aside for the exams in the second session.
Tax game :
The Tax Game consists of interactive teaching of the practice of administrative tax disputes. Students should resolve a practical case which combines a few principles of tax law implemented in a practical situation.
The Tax Game will involve elements from Belgian and international tax law.
All students are required to draft a detailed response to a correction notice or a VAT adjustment notice as well as a detailed opinion on the chances of success of the procedure. Secondly, students will draft an observational note on the written work of another student.
An oral defence will be organised in line with the time-scale set out in the Tax Game regulations.
In the second session, the Tax Game jury will give students a case to be resolved individually, which is in line with the subjects addressed during the Tax Game. The test will be based on the model of the first session (written work followed by an oral defence).
La participation à un séminaire sur une thématique fiscale pointue
...
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
...
Learning outcomes of the learning unit :
Multi-disciplinary seminar
The objective of the 'multi-disciplinary seminar' is to stimulate students' openness to the issues of tax law which go beyond the specific focus chosen by students in their courses, with a view to developing an integrated approach to one of the general themes identified by the seminar leaders.
Students should have acquired research, reflection and reasoning skills, legal argumentation skills and the ability to draft a scientific contribution. The oral test will give students an opportunity to demonstrate their ability to analyse, summarise and argue.
Tax Game
The Tax Game prepares students for the professional exercise of accounting and tax law.
The objective of the Tax Game is to give students the skills to find solutions to practical tax problems. Students should have acquired research, reflection and reasoning skills, legal argumentation skills and the ability to draft in a way appropriate to the practice of tax disputes.
La participation à un séminaire sur une thématique fiscale pointue
...
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
...
Prerequisite knowledge and skills :
Multi-disciplinary seminar
Students are required to formulate at least two proposals based on general themes set by the seminar leaders, classified in order of preference. These proposals should be addressed to the secretariat of the Masters specialising in tax law according to the guidelines set out in the regulations on the multi-disciplinary seminar. Students must demonstrate their autonomy and ability to conduct their own research activities.
All students will be appointed at least two academic tutors. One will act as promoter, while the other will be the reader. The academic tutors will oversee and supervise the drafting of the written work.
Training and support sessions relating to the multi-disciplinary seminar will be organised throughout the academic year.
Tax Game
All students will receive work statement in the form of a VAT Adjustment Notice or Correction Notice and will be appointed a member of the jury (mentor) who will oversee the work in line with the guidelines given in the Tax Game regulations.
Tax Game training and support sessions will be organised throughout the academic year.
La participation à un séminaire sur une thématique fiscale pointue
...
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
...
Planned learning activities and teaching methods :
La participation à un séminaire sur une thématique fiscale pointue
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Mode of delivery (face-to-face ; distance-learning) :
Multi-disciplinary seminar:
While they are carrying out their work and depending on their availability, students may request an interview with their promoter and their reader.
Written work must be submitted to the secretariat of the Masters specialising in tax law within the timescale set out in the multi-disciplinary seminar regulations. Four printed and bound copies of written work must be submitted. A copy should be sent by email to the same secretariat and filed on Mathéo (see instructions for students).
Tax Game
Students must first contact their mentor by email, immediately after the notice is given, to set an initial interview lasting at least one hour, which will take place during a time period set out in the Tax Game regulations. The aim of this first interview is to get guidance on research and drafting.
Students should then make an appointment by email with their mentor for another session lasting at least an hour, during the time period specified in the Tax Game regulations. This second consultation should enable students to assess the progress they have made against expectations.
Students may replace the verbal consultation mentioned above by submitting a draft by email to their mentor between the same dates.
The final version of the main piece of work must be submitted on the date set out in the Tax Game regulations and must meet the following requirements: a PDF version sent by email to the secretariat as well as three copies submitted to the secretariat.
The observational notes on the work of another student should also be submitted at a date set out in the Tax Game regulations and in line with the same requirements.
La participation à un séminaire sur une thématique fiscale pointue
...
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
...
Recommended or required readings :
Given the specific nature of the multi-disciplinary seminar and the Tax Game, no course notes are planned. The regulations for the multi-disciplinary seminar and the Tax Game, as well as the handbook (covering the instructions for presenting written work) and instructions for using Mathéo are available on the virtual platform lol@.
La participation à un séminaire sur une thématique fiscale pointue
...
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
...
Assessment methods and criteria :
Multi-disciplinary seminar
The overall mark for the multi-disciplinary seminar is awarded by the seminar leaders.
The assessment mark is given based on:
  • assessment grids for the written work given by the academic tutors and the resulting evaluation of reading the written work by the seminar leaders (3/4 of the mark);
  • the assessment grids for the oral test given by the professors of the Masters specialising in tax law attending the 'presentation module' (1/4 of the mark).
Assessment of the oral test will be based on the ten-minute analytical presentation, the written work and the student's active and convincing participation in discussions during the second hour of the 'presentation module'.
Students should refer to the deliberation criteria for the Masters specialising in tax law, to gauge the impact of the multi-disciplinary seminar on passing the course and the mark given.
Tax Game
Students are assessed based on their written work and their presentation during the oral defence in line with the following three criteria as set out in an assessment grid, specified in the Tax Game regulations:
  • Clarity of the presentation
  • Quality of legal reasoning
  • Persuasive strength
The points given to the student on this basis will then be weighted as follows:
The main piece of work (response to the Adjustment Notice and the client opinion, including the oral defence) will be assessed out of 16 points.
The observation note will be weighted for a total of 4 points in the final mark.
The final mark will therefore be given out of 20 points (with no decimals).
Students who have not contacted their mentor as required by the regulations, will have 5 points taken off per consultation missed.
Students who have not achieved 60% for the main written work will be refused access to the oral defence and will be automatically registered for the second session.
Moreover, students who do not submit their written work before the oral defence or who submit it outside the timeframe will not be permitted to take part in the oral defence and will receive an overall mark of 0/20.
La participation à un séminaire sur une thématique fiscale pointue
...
Une épreuve consistant soit en la rédaction d'un travail écrit (en ce compris la participation à un séminaire de préparation), soit la participation au Tax game
...
Work placement(s) :
Organizational remarks :
Contacts :
La participation à un séminaire sur une thématique fiscale pointue
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Items online :
La participation à un séminaire sur une thématique fiscale pointue
Regulations and vade-mecum
The various regulations and vade-mecum are available at the HD campus :