Taxation General Theory

Duration

50h 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 general tax theory aims to give students solid knowledge of the national and international legal framework in which Belgium's tax system exists. It presents the fundamental principles and concepts of Belgian tax law, without going into a detailed analysis of the various applicable tax systems. Rather, it focuses on the general rules and principles that determine the introduction of taxes in the legal system and its implementation by the relevant authorities. A general introduction to the fundamental concepts of internation tax law and european tax law is given to the students. In addition, the most general elements of the tax procedure will be presented. In summary, the course on general tax theory is an essential prerequisite to understanding the course on direct and indirect taxation, given during the second term. This second course is where the main tax systems will be taught, and it will also call upon the knowledge acquired in the course on general tax theory. The course's structure is as follows: I. Tax as a subject of pluridisciplinary study: selected questions II. Tax in Belgium: statistical overview and international comparisons III. The legal concept of tax in Belgian law IV. The constituent parts of tax: technical analysis and breakdown of how the rules are split between these parts V. Traditional categories of Belgian tax law VI. Belgium's tax law: general overview of taxes in force in Belgium VII. Sources of Belgium's tax law VII. Principles governing the introduction of tax law in Belgium's legal system IX. Principles governing the implementation and interpretation of tax law in the Belgian legal system X. General elements of the Belgian tax procedure

Learning outcomes of the learning unit

The goal of the course on general tax theory is to provide law students with solid knowledge of the fundamental principles and concepts (both national and international) of Belgium's tax law. Students should gain insight into how taxation powers are implemented from a legal standpoint, in terms of both legislation and enforcement. The course analyses the fundamental rules and principles involved, whether they relate to how taxes are introduced into Belgium's legal system or how they are implemented in concrete terms or even contested. Part of the course is devoted to the impact of international and European legislation on the exercise of taxation powers in Belgium. Taxation powers are also studied within the Belgian federal structure, as changed over through successive state reforms, in its full institutional complexity. The (main) tax system used in Belgium is not covered by this course, but rather by the course on direct and indirect taxes taught during the 2nd term. This latter course, therefore, is the necessary complement to the course on general tax theory. In principle, one course cannot go without the other, and students cannot follow the course on direct and indirect taxes if they have not previously followed and mastered the knowledge provided by the course on general tax theory. Upon completion of this course, students should be able to tackle complex questions from the perspective of the fundamental principles studied.  The course also encourages students to develop their own appreciation for the efficiency and justice of Belgium's tax law.

Prerequisite knowledge and skills

This course requires basic knowledge of civil, procedural, trade, social, constitutional and European law. It is closely related to the courses on accounting law and corporate law.

Planned learning activities and teaching methods

The course is offered as traditional lecture classes, with each presentation accompanied by PowerPoint slides. However, during class, the teacher asks students questions related to the topic at hand or, exceptionally, to an ongoing event. Practical assignments will be given by assistants and scientific contributors from the ULg's Tax Institute. These assignments combine necessary theoretical reminders and highly concrete practical applications based on actual cases.

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

Face-to-face

Recommended or required readings

A PowerPoint projection is presented with each class, and students are given the corresponding slides beforehand. A course book is also made available to students.  They are also asked to acquire the case law mentioned in the lectures on their own, as well as the (suggested) doctrine that best illustrates the concepts taught. When appropriate, certain doctrine articles are made directly available to students through digital platforms; students may also asked to read doctrine articles before a given class; in this case, the lecture class is organised as a questions/answers session related to said article.

Assessment methods and criteria

First session: closed-book written exam (students can however use their tax legislation code). Second session: closed-book oral exam (students can however use their tax legislation code).

Work placement(s)

Organizational remarks

Any exceptional schedule change will e discussed with the student delegate(s), and students will be notified using the appropriate digital platforms.

Contacts

Professor in charge :
Marc Bourgeois
Marc.Bourgeois@ulg.ac.be
  Assistants:
Fanny Voisin
fanny.voisin@ulg.ac.be
Ludivine Loffet
ljc.loffet@ulg.ac.be

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