Duration
30h Th
Number of credits
| Specialised master in tax law | 5 crédits |
Lecturer
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Within the context of the core curriculum of the specialised master's degree in fiscal law, the course in registration and inheritance law aims to familiarise students and help them to tackle these two subjects in an interactive way, through theoretical presentations and practical exercises. This general course focuses more on registration law than on inheritance law. The latter is mainly dealt with from the point of view of its interaction with registration law.
The registration law part is divided into three parts:
- the necessary procedures of registration;
- the general rules of collection;
- the study of proportional fees. There will be a special focus on the right to sell, capital invested and gift fees, and the particularities of each of the three regions will be highlighted.
Practical exercises will be done in class with the students or made available to them.
The subject of inheritance law will include a part devoted to the general principles and another to an introduction on the various fictions established by articles 3 to 14 of the Code.
Learning outcomes of the learning unit
The aim of the course is to enable students to familiarise themselves with all the civil and tax implications involved when they recommend a transfer operation for a fee or free of charge (with or without the intention to make a donation) or division of the immovable or movable property.
Experience has revealed that students who work in tax affairs will quickly be faced with these taxes and a lack of knowledge can put their clients at a serious disadvantage.
The major principles of inheritance law will be dealt with since a lack of knowledge can be even more harmful.
Prerequisite knowledge and skills
These subjects require good knowledge of civil law (division of ownership rights, gift, lease, etc.), which students will be able to perfect through the notes as well as exercises done during some of the classes.
Planned learning activities and teaching methods
The course is taught in the form of lectures as well practical exercises done in class.
For the part taught by Ms. Douny, students will be asked to read the chapter corresponding to the syllabus, before the class, so that they can interact in the exercises in a relevant manner.
Students can have access to additional exercises.
For the part taught by Mr. Bruyère, a series of practical exercises are made available to students who can send their solutions by e-mail.
Mode of delivery (face-to-face ; distance-learning)
Face-to-face.
Recommended or required reading and course notes:
Course notes are made available to students including an introduction (regional aspect of these taxes; overview of the role of the mortgage office and how it works; overview of the main laws applicable in the three regions) and a syllabus for every subject taught (registration law and inheritance law).
lolahd.ulg.ac.be.
It is strongly recommended that students read the chapter corresponding to each class beforehand for Ms. Douny's classes.
Recommended or required readings
Course notes are made available to students including an introduction (regional aspect of these taxes; overview of the role of the mortgage office and how it works; overview of the main laws applicable in the three regions) and a syllabus for every subject taught (registration law and inheritance law).
lolahd.hec.uliege.be
Assessment methods and criteria
There is a written open-book exam in both the first and second session.
Work placement(s)
Organizational remarks
The division of the Saturday classes between the two teachers is specified in the timetable.
Contacts
Students can contact the teachers by e-mail at the following addresses: eric.bruyere@skynet.be and rdouny@uliege.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
no change
Assessment methods
no change
Contacts
No chnage
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
No translation.
Assessment methods
No translation.
Contacts
eric.bruyere@skynet.be et rdouny@uliege.be.
Items online
Syllabus Droits d'enregistrement et de succession
L'ensemble des notes de cours est téléchargeable sur le campus HD (voir lien).