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
1. Course objective
The objective of this course is to initiate students in tax law and social law matters applicable to the problem of executive pay.
The intention is to encourage them to reflect upon this subject from a legal and critical point of view, in a spirit of "multidisciplinarity", so that they become aware of the possible coexistence of problems in both subjects studied.
2. Contents
- The tax status of leaders and executives
- The social status of leaders and executives
- The problem of "fake self-employed"
- Management companies
- Compensation alternatives
- The tax and social regime concerning termination pay
- The responsibility of leaders regarding tax and social matters
- Gross salary and professional costs
- Private pension schemes
- International aspects
Learning outcomes of the learning unit
By the end of the course, students should capable of:
- Knowing the concepts and basic principles that govern tax law and social law and be able to apply them;
- Making a legally supported critical analysis of the various provisions examined;
- Solving the proposed cases.
Prerequisite knowledge and skills
Introductory course to tax law. Introductory course to social law. Core curriculum courses of the master's specialising in tax law (in any case, the course on income tax - an in-depth study, and the accounting course for legal professionals).
Planned learning activities and teaching methods
· Lectures with written material.
· Oral presentation of case studies.
· Interactivity with the students.
The students' active participation is strongly encouraged through questions asked by the teacher. Because the students are taught in small groups, it is possible to adopt an interactive method.
Mode of delivery (face-to-face ; distance-learning)
The course combines theory and practical work.
Students are required to attend the classes so that they can interact. Some parts of the course will be recorded. Students will be informed of this in advance.
Students must have a copy of the relevant social regulations and a copy of the Tax Code (including the international conventions preventing double taxation) which the students can annotate for the exam.
Recommended or required readings
Compulsory reading:
- course notes for Maître Herve;
- text from the PowerPoint slides for Maître Dusart;
- certain jurisprudential and administrative decisions and certain academic articles referred to by the teacher.
Recommended reading:
- doctrinal, case law and administrative references mentioned in the course notes.
Assessment methods and criteria
There will be a written exam in the first exam session and an oral exam during the second session for both parties.
Students must be able to memorise the principles and concepts taught in class, explain and identify them in the case studies they are given, and solve the latter.
Students are assessed on their mastery of the principles and concepts as well as on their ability to construct a coherent and critical legal reasoning.
As regards the fiscal part of the course (Mr Herve's part), 20 % of the mark is attributed to the quality of the student's active participation in class.
Terms for the second exam session:
- Students who sat both parts of the exam (those of Mr Dusart and Mr Herve) during the first exam session and whose final mark was less than 10/20, only have to resit the part for which they obtained less than 10/20.
- Students who didn't sit one of the parts (that of Mr Dusart or Mr Herve), or neither of them, who requested proof of attendance, are obliged to resit both parts during the second exam session. There are no dispensations.
- Students who fail the second exam session have to resit all the exams during the third session.
Work placement(s)
No placement is required.
Organizational remarks
Students must have a copy of the relevant social regulations and the Tax Code (including the international conventions preventing double taxation) both for classes and the exam. These texts can be annotated.
Contacts
l.herve@herve-law.be - 04/343.53.33
p.dusart@mosal.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 translation.
Assessment methods
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Contacts
l.herve@herve-law.be
p.dusart@mosal.be
Student Office : laetitia.debraz@uliege.be
Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session
Assessment subjects
No translation.
Assessment methods
No translation.
Contacts
l.herve@herve-law.be
p.dusart@mosal.be
Secrétariat : laetitia.debraz@uliege.be