Business taxation (direct and indirect)

Part 1 : direct taxation

The course aims at enabling students to acquire the necessary knowledge to analyse a company's common cases of direct taxation so as to propose solutions. 
It also enables them to read a company's tax declaration.  It consists in lecturing supported by practical applications and covers the following aspects:
* a general introduction to Belgian taxation and fiscal law
* Belgian taxation within its international environment
* the concept of enterprise: physical person or company
* the company and personal income tax
- individual companies taxation 
- CEOs taxation
- taxation of interest incomes and dividends 
* the company and companies taxation
- entities reporting to I.SOC
- determining the taxable profit 
* taxabel profit and accounting profit, added value, deductible business expenses, rejected expenses (DNA), definitively taxed income (RDT), risk capital allowance (notional interests), previous loss deductions etc.
* declaration to I.SOC
* taxation regimes and special cases
* evasion, fraud and taxation abuse

Part 2 : indirect taxation

* Illustrations de l'importance des impôts indirects dans la gestion de la trésorerie journalière de toute entreprise. * Statut TVA adapté à chaque type d'entreprise. * Condition d'imposabilité des ventes de biens et de services aux impôts indirects. * Règlement des ventes intra- et extra-communautaires de biens et de services. * Erreurs TVA les plus courantes (et les plus chères !). Ce cours vise donc à donner aux étudiants des notions de base suffisantes en vue de pouvoir exercer une activité industrielle, commerciale ou des services sans risquer de connaître des lendemains qui déchantent au vu de l'actuelle législation fiscale relative aux impôts indirects.

Part 1 : direct taxation

Face-to-face

Part 2 : indirect taxation

Face-to-face

Part 1 : direct taxation

written exam

Part 1 : direct taxation

Lessons could be given face-to-face juste before confinment 

Part 2 : indirect taxation

Oral session

Part 1 : direct taxation

The whole cursus 

Part 2 : indirect taxation

Podcasts

Part 1 : direct taxation

Written exam, remotly : multiple choices questions + one open question 

Part 2 : indirect taxation

QCM

Part 1 : direct taxation

No change 

Part 1 : direct taxation

The whole cursus

Part 2 : indirect taxation

Podcasts

Part 1 : direct taxation

Written exam, remotly, via e-campus: multiple choices questions

Part 2 : indirect taxation

QCM

Part 2 : indirect taxation

Indirect tax
Syllabus

VAT
International comparison