Duration
30h Th, 5h Pr
Number of credits
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
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
Learning outcomes of the learning unit
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face
Organisational adjustments related to the current health context
Recommended or required readings
Assessment methods and criteria
Below you will find information on the evaluation methods planned for in-person and remote exams as well as those planned for hybrid sessions. Depending on how the health crisis evolves, the chosen method will be communicated to you no later than one month before the start of the exam session.
written exam