Registration fees, notarial aspects

Duration

20h Th

Number of credits

Lecturer

Marc Bourgeois

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

Learning unit contents

The course on "registration fees" is specifically designed to meet the specific needs of (future) notary practice. It is divided into four main parts: - the first part deals with registration as a formality (its effects, which registrations are mandatory, who must complete registrations, the timelines involved, the possible sanctions, etc.); - the second part presents the general principles applicable to the collection of all registration fees; - the third part describes the liquidation provisions that characterise several proportional fees: real-estate sales, distributions, donations, company deeds, leases, contributions (these topics were chosen because of their relevance to notarial practice); - the fourth and last part deals with the rules that govern fee restitutions, as well as the legal process in case of fraud. The laws applicable in all three of Belgium's regions is studied systematically, including a comparison between the provisions in force in each region.

Learning outcomes of the learning unit

Registration fees are part of a notary office's everyday activities. As a result, this course is naturally a requirement for all students who wish to earn an advanced master in the notarial field. Obviously, it is also of interest to any legal professional wishing to specialise in taxes. It is worth noting, however, that a course on registration fees is taught by another professor (E. Bruyère) as a part of the advanced master in tax law. Finally, the course can be considered as an addition to the courses on contract law and on the general theory of obligations.

Prerequisite knowledge and skills

This course assumes that students have solid legal training not only on taxation, but also - and especially - on general theory of obligations, contract law and civil law on donations. This is why the course is intended for students in the advanced master in notary law, as well as for second-year masters in law who also follow the general course on tax law.

Planned learning activities and teaching methods

Classes are held during the first term. Before each class, students receive a chapter of the course book which they absolutely must read before class. The actual classes consist only in:

• questions and answers sessions on the assigned chapter of the course book;
• actual case studies related to the assigned chapter of the course book;
• exercises based on case law.

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

Face-to-Face

Recommended or required readings

A detailed course book (in development) will be given to students, one chapter as the time, as the course progresses. Students may be asked to acquire, if necessary, doctrine articles or official documents (circulars, etc.).

Assessment methods and criteria

1st session: oral exam (case study with time given for preparation) 2nd session: oral exam (case study with time given for preparation) Students may not bring their notes to the exam. They may only use their codes (registration fee code and Flemish tax code) and any relevant administrative circular. This course also uses a system of ongoing evaluation during class. The professor in charge of the course (Marc Bourgeois) and his teaching assistant (Raphael Douny) will give a mark for the ongoing evaluation, representing a positive assessment of the student's participation in class (proactivity and relevance), if appropriate. Students who do not attend classes will receive negative marks (see the first alternative below). The final mark is made up of one of the following: - only the mark earned at the oral exam; - if this benefits the student, the average of the ongoing evaluation mark and the oral exam mark, with both marks having equal weight.

Work placement(s)

Organizational remarks

Contacts

Pr. M. Bourgeois : Marc.Bourgeois@ulg.ac.be
Tel. : 043664883
Assistant:
R. Douny
rdouny@ulg.ac.be
 

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