Direct and Indirect taxes

Duration

60h Th

Number of credits

Lecturer

Marc Bourgeois

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

The course on "direct and indirect taxation" aims at providing a general introduction - with some parts studied more in depth - of the legal system governing the main taxes in force in Belgium's tax system. It offers a useful addition to the course on general tax theory. Income tax will be the object of a particular focus. After a general presentation of the common principles of income taxes (the concept of "income", connecting factors, etc.), the course gives a more detailed description of the rules governing the scope and calculation of income tax for natural persons. An income tax filing form is also briefly presented. The corporate tax system is then presented in a more summarised way, partially building on the theory of profit already mentioned when looking into the legal framework for taxes on natural persons. VAT is also studied, first as a concept and then looking at its most essential rules, mainly through presentations given by scientific experts from the Tax Institute. Finally, the course concludes with a brief and general presentation of registration fees.

Learning outcomes of the learning unit

The course's goal is to make students aware of the importance of tax law in all legal professions in the broader sense. It also aims at getting students interested in an especially technical and complex subject. After completing this course, students will be able to solve the basic technical questions that are raised by the ordinary implementation of this branch of law (including the traditional formalities that must be completed: tax form, etc.). However, they will not yet be able to tackle the more advanced questions, for which additional training (advanced master in tax law) is highly recommended. In this respect, the course is somewhat basic, even though the tax on natural persons is studied more in depth than other branches of the subject.

Prerequisite knowledge and skills

In order to follow the course on direct and indirect taxation, students must have completed the course on general tax theory. They also must have completed (or follow in parallel) the courses on company law and accounting law.

Planned learning activities and teaching methods

This course mainly consists in traditional lecture classes. However, before certain classes, students are given a number of documents and asked to read them. These classes are more interactive, with questions to students and exchanged regarding practical cases that call upon the theoretical knowledge acquired by reading the documents. Each lecture class is accompanied by a PowerPoint presentation made available to students before class. Practical written assignments are given, along with problem-solving models. In addition, teaching assistants hold two classes with case studies that are solved interactively with students.

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

Face-to-face

Recommended or required readings

All lecture classes are accompanied by a PowerPoint presentation, which is made available to students before each class. They are also given a course book for the chapters on company tax and on registration fees. A short introductory course book is also given on VAT. As for the chapter on personal income tax, students are asked to compile their own documentation based on a collection of references to case law and doctrine that is provided to them, ranked by importance (1 to 4 stars). Students are also given a tax declaration form, as well as a collection of practical assignments.

Assessment methods and criteria

First session: open-book written exam (practical exercises in the form of true/false exercices or practical cases calling upon the knowledge taught in class and the concepts learned in the course on general tax theory).
Second session: open-book oral exam (practical exercises in the form of cases or judgments to comment, calling upon the knowledge taught in class and the concepts learned in the course on general tax theory).

Work placement(s)

Organizational remarks

Any change in the class schedule or content will be discussed beforehand with the students' representatives.

Contacts

Teacher:
Marc Bourgeois: marc.bourgeois@ulg.ac.be
Assistants:
Raphael Douny : rdouny@ulg.ac.be
Céline Verscheure : celine.verscheure@ulg.ac.be

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