Duration
50h Th
Number of credits
| Master in law, professional focus in management | 5 crédits | |||
| Master in law (120 ECTS) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course on general tax theory aims to give students solid knowledge of the national and international legal framework in which Belgium's tax system exists. It presents the fundamental principles and concepts of Belgian tax law, without going into a detailed analysis of the various applicable tax systems. Rather, it focuses on the general rules and principles that determine the introduction of taxes in the legal system and its implementation by the relevant authorities. A general introduction to the fundamental concepts of internation tax law and european tax law is given to the students. In addition, the most general elements of the tax procedure will be presented.
In summary, the course on general tax theory is an essential prerequisite to understanding the course on direct and indirect taxation, given during the second term. This second course is where the main tax systems will be taught, and it will also call upon the knowledge acquired in the course on general tax theory.
The course's structure is as follows:
I. Tax as a subject of pluridisciplinary study: selected questions
II. Tax in Belgium: statistical overview and international comparisons
III. The legal concept of tax in Belgian law
IV. The constituent parts of tax: technical analysis and breakdown of how the rules are split between these parts
V. Traditional categories of Belgian tax law
VI. Belgium's tax law: general overview of taxes in force in Belgium
VII. Sources of Belgium's tax law
VII. Principles governing the introduction of tax law in Belgium's legal system
IX. Principles governing the implementation and interpretation of tax law in the Belgian legal system
X. General elements of the Belgian tax procedure
Learning outcomes of the learning unit
The goal of the course on general tax theory is to provide law students with solid knowledge of the fundamental principles and concepts (both national and international) of Belgium's tax law. Students should gain insight into how taxation powers are implemented from a legal standpoint, in terms of both legislation and enforcement. The course analyses the fundamental rules and principles involved, whether they relate to how taxes are introduced into Belgium's legal system or how they are implemented in concrete terms or even contested. Part of the course is devoted to the impact of international and European legislation on the exercise of taxation powers in Belgium. Taxation powers are also studied within the Belgian federal structure, as changed over through successive state reforms, in its full institutional complexity. The (main) tax system used in Belgium is not covered by this course, but rather by the course on direct and indirect taxes taught during the 2nd term. This latter course, therefore, is the necessary complement to the course on general tax theory. In principle, one course cannot go without the other, and students cannot follow the course on direct and indirect taxes if they have not previously followed and mastered the knowledge provided by the course on general tax theory. Upon completion of this course, students should be able to tackle complex questions from the perspective of the fundamental principles studied. The course also encourages students to develop their own appreciation for the efficiency and justice of Belgium's tax law.
Prerequisite knowledge and skills
This course requires basic knowledge of civil, procedural, trade, social, constitutional and European law. It is closely related to the courses on accounting law and corporate law.
Planned learning activities and teaching methods
During the academic year 2020-2021, a new teaching method is being implemented.
During week A, the students of group A receive face-to-face lessons (a podcast is planned).
During week B, group B students receive the same face-to-face course (a podcast is planned).
Students therefore have lessons every other week, depending on the group (A or B) to which they belong.
Due to the reduction in the number of hours of classes (due to the duplication of classes), a new teaching method is applied.
Students are invited, before each lesson, to prepare for the lesson by means of pre-readings, the reference and content of which are provided at least five days before the lesson as scheduled.
The face-to-face course then consists of a discussion of the readings given beforehand, practical exercises (particularly from case law), additional explanations given orally, and systematic dialogue between students and teachers. The wooclap technique is used regularly, in order to make the session more dynamic.
A powerpoint support accompanies most of the course sessions.
It is necessary that students systematically carry out the indicated preliminary readings, otherwise the success of the exam is likely to be jeopardised.
Mode of delivery (face to face, distance learning, hybrid learning)
Presential (with podcast).
Possible switch to distance learning depending on health conditions.
Organisational adjustments related to the current health context
Recommended or required readings
A powerpoint projection accompanies each class session. The material provided for each session is made available to the students beforehand.
A syllabus is made available to students (university press).
Readings to be read beforehand are provided by Myuliege (in addition to the above-mentioned syllabus).
In addition, students are invited to obtain for themselves the case law referred to in the oral course, as well as the most illustrative (recommended) doctrine of the concepts taught (mentioned in the PPT by an asterisk).
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.
First session: written and open book examination.
Second session: oral and open-book examination (during preparation time).
Work placement(s)
Organizational remarks
Any exceptional schedule change will e discussed with the student delegate(s), and students will be notified using the appropriate digital platforms.
Contacts
Titulaire du cours:
Marc Bourgeois
Marc.Bourgeois@uliege.be
Assistants:
Fanny Voisin
fanny.voisin@uliege.be
Martin Cajot
mcajot@uliege.be