2020-2021 / DROI1249-3

Business taxation (direct and indirect), Part 2 : indirect taxation

Duration

20h Th

Number of credits

 Master in management (60 ECTS) (evening classes)4 crédits 

Lecturer

Vincent Sepulchre

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

* 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)

Face-to-face

Organisational adjustments related to the current health context

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.

Any session :

- In-person

written exam ( multiple-choice questionnaire )

- Remote

written exam

- If evaluation in "hybrid"

preferred remote


Additional information:

QCM

Work placement(s)

Organizational remarks

Contacts