Duration
60h 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 second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course on "direct and indirect taxation" aims at providing a general introduction - with some parts studied more in depth - of the legal system governing the main taxes in force in Belgium's tax system. It offers a useful addition to the course on general tax theory. Income tax will be the object of a particular focus. After a general presentation of the common principles of income taxes (the concept of "income", connecting factors, etc.), the course gives a more detailed description of the rules governing the scope and calculation of income tax for natural persons. An income tax filing form is also briefly presented. The corporate tax system is then presented in a more summarised way, partially building on the theory of profit already mentioned when looking into the legal framework for taxes on natural persons. VAT is also studied, first as a concept and then looking at its most essential rules, mainly through presentations given by scientific experts from the Tax Institute. Finally, the course concludes with a brief and general presentation of registration fees.
Learning outcomes of the learning unit
The course's goal is to make students aware of the importance of tax law in all legal professions in the broader sense. It also aims at getting students interested in an especially technical and complex subject. After completing this course, students will be able to solve the basic technical questions that are raised by the ordinary implementation of this branch of law (including the traditional formalities that must be completed: tax form, etc.). However, they will not yet be able to tackle the more advanced questions, for which additional training (advanced master in tax law) is highly recommended. In this respect, the course is somewhat basic, even though the tax on natural persons is studied more in depth than other branches of the subject.
Prerequisite knowledge and skills
In order to follow the course on direct and indirect taxation, students must have completed the course on general tax theory. They also must have completed (or follow in parallel) the courses on company law and accounting law.
Planned learning activities and teaching methods
This course mainly consists in traditional lecture classes. However, before certain classes, students are given a number of documents and asked to read them. These classes are more interactive, with questions to students and exchanged regarding practical cases that call upon the theoretical knowledge acquired by reading the documents. Each lecture class is accompanied by a PowerPoint presentation made available to students before class. Practical written assignments are given, along with problem-solving models. In addition, teaching assistants hold two classes with case studies that are solved interactively with students.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face.
The course is podcasted if sanitary conditions require it.
Organisational adjustments related to the current health context
Recommended or required readings
The entire oral course is accompanied by a powerpoint presentation (sometimes with pre-recorded commentary), made available before each class session. Students receive a syllabus for the part devoted to corporate income tax, as well as for the part relating to VAT. As far as personal income tax is concerned, students are provided with additional case law and case law documentation. They are also invited to obtain case law decisions and commentaries on doctrine by themselves. An IPP declaration is made available, as well as a portfolio of practical exercises.
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.
June session :
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
- Remote
written exam ( multiple-choice questionnaire, open-ended questions )
- If evaluation in "hybrid"
preferred in-person
August-september session :
- In-person
oral exam
- Remote
oral exam
- If evaluation in "hybrid"
preferred in-person
Additional information:
First session: open-book written exam (practical exercises in the form of true/false exercices or practical cases calling upon the knowledge taught in class and the concepts learned in the course on general tax theory).
Second session: open-book oral exam (practical exercises in the form of cases or judgments to comment, calling upon the knowledge taught in class and the concepts learned in the course on general tax theory).
Work placement(s)
Organizational remarks
Any change in the class schedule or content will be discussed beforehand with the students' representatives.
Contacts
Teacher:
Marc Bourgeois: marc.bourgeois@uliege.be
Assistants:
Amandine Baltus :amandine.baltus@uliege.be
Antoine Vermeire :antoine.vermeire@uliege.be
Céline Verscheure : celine.verscheure@uliege.be
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