Duration
15h Th
Number of credits
| Specialised master in tax law | 2 crédits |
Lecturer
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
Taking an interdisciplinary approach, the course aims at analysing the various sections of the corporate tax declaration form considered theoretically and practically.
The course highlights the converging and diverging aspects of accounting and fiscal law. It explains a.o. corrections from outside the accounts to be brought to the declaration form and the various transactions concerned by the reserves table.
The course oscillates between accountancy and taxation; students are presented with at least one real life synoptic case, commented on in class.
Learning outcomes of the learning unit
By the end of the course, students should be able to master the various accounting and tax aspects of the corporation tax return. They must be able to analyse a concrete situation and grasp the convergences and differences between accounting law and corporate tax in a practical way.
Prerequisite knowledge and skills
Students must have taken a general course in corporate tax and must have basic knowledge of accounting law. Besides the references and reminders given in class, a recommended reading list will be given to students who need to be brought up to speed.
Planned learning activities and teaching methods
No translation.
Mode of delivery (face-to-face ; distance-learning)
No translation.
Recommended or required readings
Compulsory reading:
- course notes given to the students;
- certain works or academic articles referred to by the teacher, especially on accounting law;
- explanatory note on the corporation tax return.
- recommended reading to bring students studying corporate tax and accounting law up to speed.
Assessment methods and criteria
No translation.
Work placement(s)
No placement is required.
Organizational remarks
Students must have a copy of the Tax Code and the accounting laws, both for classes and the exam. These texts can be annotated.
Contacts
Students can contact the teacher by e-mail or by phone at the following: l.herve@herve-law.be 04/343.53.33
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
No translation.
Contacts
l.herve@herve-law.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
Apparitorat : laetitia.debraz@uliege.be
Items online
Course notes
All course notes can be downloaded from campus HD.