2019-2020 / DROI1244-1

Inheritance tax, notarial aspects

Duration

20h Th

Number of credits

 Specialised master in public notary law2 crédits 

Lecturer

Pierre Moreau

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

- General introduction to the concepts and mechanisms governing the subject of inheritance rights; - Systematic presentation of the Inheritance Rights Code and an overview of the provisions of the Flemish Inheritance Tax Code with a focus on the main differences between the regions; - Tax declaration regarding inheritance rights.

Learning outcomes of the learning unit

- Students should be able to provide (or find) solutions regarding the sorts of issues they would inevitably have to deal with in a notarial practice; - Students should be able to complete an inheritance declaration.x return.

Prerequisite knowledge and skills

Good knowledge of civil inheritance law and matrimonial property regimes.

Planned learning activities and teaching methods

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

Lectures + a session with case studies;

Recommended or required readings

The notes will be available on MyULiège before classes start.

Assessment methods and criteria

Written exam. Students may use a simple calculator and a copy of the code during the exam. As regards the code, the following are authorised: - underlined and highlighted legal provisions or titles, - the use of blank post-its, - references to articles. However, annotations (besides references to articles) are strictly forbidden.

Work placement(s)

Organizational remarks

Contacts

Pierre MOREAU, Faculty of Law, Quartier Agora - Place des Orateurs, 3 (Bât. B31), 4000 Liège, Phone number: 0032/4/366.30.86, email : pmoreau@uliege.be
Charlotte LOUSBERG, Faculty of Law, Quartier Agora - Place des Orateurs, 3 (Bât. B31), 4000 Liège, Phone number: 0032/43663011, email : charlotte.lousberg@uliege.be
Alix POTTIER, Faculty of Law, Quartier Agora - Place des Orateurs, 3 (Bât. B31), 4000 Liège, Phone number: 0032/43663011, email : alix.pottier@uliege.be
 
 
 
 

 

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

Teaching methods implemented : distance-learning

On 21 April 2020 : podcast of practical work (casus) which will soon be published on MyULiège.

Assessment subjects

The examination will cover pages 1 to 261 and pages 279 to 317 of the course notes.

Assessment methods

The exam, which will be conducted remotely via e-campus will include a casus and one or two open questions.

Contacts

Pierre MOREAU, , email : pmoreau@uliege.be
Charlotte LOUSBERG, , email : charlotte.lousberg@uliege.be
Alix POTTIER, email : alix.pottier@uliege.be

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

Assessment subjects

The examination will cover pages 1 to 261 and pages 279 to 317 of the course notes.

Assessment methods

The written exam, which will be conducted remotely via e-campus will include a casus and one or two open questions.

Contacts

Pierre MOREAU, , email : pmoreau@uliege.be
Charlotte LOUSBERG, , email : charlotte.lousberg@uliege.be
Alix POTTIER, email : alix.pottier@uliege.be