Duration
20h Th
Number of credits
| Specialised master in tax law | 3 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
- Review of constitutional and civil law
- Cadastral income
- Property tax
- Private homes and their financing
- Ownership, generating revenue and construction of a building in the context of private assets
- The building and corporate taxes
- Real rights, income taxes and registration fees
- The (real rights on) new buildings and VAT
- Taxation of property-related investments
Learning outcomes of the learning unit
The course objective is to give the student the means to determine tax consequences related to the most common real estate transactions.
Prerequisite knowledge and skills
It is recommended that students have already successfully completed courses on personal taxation, company taxation and registration fees.
Planned learning activities and teaching methods
Lectures
Mode of delivery (face-to-face ; distance-learning)
Face-to-face
Students who, for professional or private reasons, are unable to attend the course in person will be allowed to register for the course and follow through distance learning (except for technical problems).
Recommended or required readings
PowerPoint Presentation available on-line
Assessment methods and criteria
20-minute oral examination related to two main questions.
The students will have 20 minutes to prepare.
Students may bring only legislation with them to the examination; it may not be annotated except for underlining, titles and cross-references.
Work placement(s)
Organizational remarks
Contacts
Me Xavier Thiébaut
Phone : 04/254.43.10
xavier.thiebaut@bours-law.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
x.thiebaut@avocat.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
x.thiebaut@avocat.be
Items online
Course notes
All course notes are available on campus HD.