Duration
Part 1 : direct taxation : 30h Th, 5h Pr
Part 2 : indirect taxation : 20h Th
Number of credits
| Master in management (120 ECTS) (evening classes) | 8 crédits |
Lecturer
Part 1 : direct taxation : Isabelle Brévière
Part 2 : indirect taxation : Vincent Sepulchre
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
Part 1 : direct taxation
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
Part 2 : indirect taxation
* Illustrations de l'importance des impôts indirects dans la gestion de la trésorerie journalière de toute entreprise. * Statut TVA adapté à chaque type d'entreprise. * Condition d'imposabilité des ventes de biens et de services aux impôts indirects. * Règlement des ventes intra- et extra-communautaires de biens et de services. * Erreurs TVA les plus courantes (et les plus chères !). Ce cours vise donc à donner aux étudiants des notions de base suffisantes en vue de pouvoir exercer une activité industrielle, commerciale ou des services sans risquer de connaître des lendemains qui déchantent au vu de l'actuelle législation fiscale relative aux impôts indirects.
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)
Part 1 : direct taxation
Face-to-face
Part 2 : indirect taxation
Face-to-face
Organisational adjustments related to the current health context
Part 2 : indirect taxation
Oral session
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.
Part 1 : direct taxation
written exam
Part 2 : indirect taxation
Any session :
- In-person
written exam ( multiple-choice questionnaire )
- Remote
written exam
- If evaluation in "hybrid"
preferred remote
Additional information:
QCM