Duration
30h Th
Number of credits
| Specialised master in tax law | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, examination in June
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The VAT course aims to describe the specific mechanisms of this tax and explain the ins and outs of it.
After having defined the notion of liability (taxable liability, exonerated liability, agricultural fixed charge liability, franchise liability), the course will cover the different taxable operations (delivery of goods, provision of services, imports, intra-community acquisitions).
The course will focus on the legal aspects of European and national law, and will illustrate all aspects of the subject with practical examples.
Learning outcomes of the learning unit
The aim of the course is that students will understand the mechanisms relating to value-added tax, and will have the means of resolving complex problems.
Prerequisite knowledge and skills
In so far as this is an introductory course, there are no prerequisites. The teacher will give an oral overview of what is needed to understand the written notes.
Planned learning activities and teaching methods
No practical work is planned.
Mode of delivery (face-to-face ; distance-learning)
The course is given in the form of ten three-hour session, based on a complete syllabus and practical examples explained during class.
Recommended or required readings
A syllabus is available for students on the ULg website.
Assessment methods and criteria
No translation.
Work placement(s)
Organizational remarks
The course begins at 6 O'clock pm. We have a break between 7.30 and 7.45.
Contacts
The course head is Mr Jean Bublot, guest professor at ULg, whose office is at 1300 Wavre, chaussée de Louvain, 43/2 (telephone: 010/22.96.66. - fax: 010/22.74.73). Mr Bublot can also be contacted at the following email addresses: jean.bublot@jba.be or jean.bublot@ulg.ac.be.
Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session
Teaching methods implemented : distance-learning
No translation.
Assessment subjects
Assessment methods
Contacts
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
No translation.
Assessment methods
No translation.
Contacts
Le titulaire du cours est Me Jean BUBLOT, professeur invité à l'ULg, dont les bureaux se situent à 1300 WAVRE, chaussée de Louvain, 43/2 (téléphone : 010/22.96.66. - fax : 010/22.74.73.). Me BUBLOT peut également être contacté aux adresses de messagerie électronique suivantes : jean.bublot@jba.be ou jean.bublot@ulg.ac.be.
Items online
Notes de cours
L'ensemble des notes de cours est disponible sur le campus HD :