Duration
Tax assessment : 12h Th
Litigation : 9h Th
Number of credits
| Specialised master in tax law | 3 crédits |
Lecturer
Tax assessment : Aymeric Nollet
Litigation : Marc Levaux
Coordinator
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 covers the 'tax procedure' in a 'chronological' manner, from the 'tax assessment' phase to the 'tax collection' and 'tax litigation' phases. This involves the following topics in succession: - the taxpayer's reporting obligations and the various tax procedures (rectification and automatic taxation); - the various time limits to be respected by the tax authorities (tax deadlines, investigation and collection); - the authorities' investigative powers (and their interaction with some of the taxpayer's fundamental rights); - the means of proof available to the tax authorities and 'simulation' and 'tax abuse' theories (as basic proofs of the unenforceability of legal acts against the tax authorities by the taxpayer); - rules relating to tax litigation (complaint brought before the authorities and litigation) These procedural issues essentially concern income tax. Nevertheless, some procedural matters concerning VAT will be mentioned 'implicitly', in contrast to the procedure applicable to income tax (the constraint vs. the technique of enrolment, time limits and limitation, etc.). Students may consequently be required to consult reference books and articles, as will also be the case within the framework of the classes specifically on VAT (where recommended reading will mainly concern control and the investigative powers in this domain).
Learning outcomes of the learning unit
The objective of the course is not to train students to be "hyper" specialists in procedural matters but rather to generate adequate automatic reactions and reflexes in the practice of tax law.
Prerequisite knowledge and skills
There is no recommended co-requisite or optional course. However, it is vital for non-lawyers to have followed the course intended for them on key legal concepts (Aymeric Nollet).
Planned learning activities and teaching methods
The teaching method is classical (lectures). This method will be accompanied by concrete examples from case law.
Mode of delivery (face-to-face ; distance-learning)
The course will be recorded and thus available on video on lol@HD.
Recommended or required readings
Course notes are available, which the course leaders endeavour to update every year. The course leaders also refer students to scientific articles or chapters in books, which they should read within the framework of the course or for the exam.
Assessment methods and criteria
The examination is always written. It has practical questions in the context of which the students must demonstrate a theoretical understanding of the principles of law as well as an ability to apply these to the facts.
For the examination, the students may bring the codes only and no course notes.
Work placement(s)
Organizational remarks
Contacts
M. Aymeric Nollet
a.nollet@ulg.ac.be
Me Marc Levaux, rue Louvrex 55-57 - 4000 Liège
Phone : 04/220 03 03
m.levaux@mosal.be