2019-2020 / DROI0215-3

In-depth study of income tax legislation

Duration

12h Th

Number of credits

 Specialised master in public notary law2 crédits 

Lecturer

Isabelle Richelle

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Deepening on income tax matters focused on issues specifically addressed by the notary: - real estate taxation - taxation of the family - special operations concerning companies

Learning outcomes of the learning unit

The basics studied in Master are supposed to be known.

Prerequisite knowledge and skills

  The basics studied in Master are supposed to be known.

Planned learning activities and teaching methods

Ex-Catedra course with active participation of students. Students are asked to prepare some parts of the material, in order to concentrate the lecture on deepening and exercises.

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

face to face

Recommended or required readings

Powerpoint presentations
Basic bibliography

Assessment methods and criteria

Written exam aimed at testing knowledge but also the ability to taking a stand (analytical and critical) in face of concrete situations.

Work placement(s)

Organizational remarks

tax code

Contacts

isabelle.richelle@uliege.be

Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session

Teaching methods implemented : distance-learning

The course could be given in an ordinary way until Thursday, March 12, 2020. After this date, the course sessions have been replaced by podcasts / screencasts which are deposited on the platform myULiege

Assessment subjects

Evaluation based on the material seen face to face, as well as the material given by podcasts / screencast. Given the circumstances, the chapter on family taxation will not be seen this year and is therefore not part of the examination.

Assessment methods

written exam

Contacts

contact: isabelle.richelle@uliege.be

Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session

Assessment subjects

Same conditions as for June. 

Assessment methods

see above

Contacts

see above

Items online

Partim "Corporations"
operations on share capital - restructurations

real estate taxation
real estate taxation