Duration
30h Th
Number of credits
| Specialised master in tax law | 4 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
Elements of European tax law:
The course will include an introduction to the fundamentals of the tax law of the European Union. After an overview on the possibilities to apply EU law in the field of taxation, the course will focus on the control of national tax laws, through the analysis of the case-law of the European Court of Justice. The course will more specially focus on the implementation of the fundamental freedoms. Students are encouraged to read about twenty decisions of the Court of Justice, mainly in connection with measures of Belgian law.
Elements of international lax law:
This course is an introduction to international Belgian tax law. It focuses on the solutions to double taxation on income.
The situations in which a taxpayer obtains income from abroad are covered, whether the taxpayer lives in Belgium or receives Belgian income. the measures taken by Belgium in domestic law or in international law based on the model of the OECD convention are addressed.
International corporate taxation is the subject of an in-depth study.
Learning outcomes of the learning unit
Elements of European tax law :
The aim is to inform the students on the applications of European law in the field of taxation and to enable them to detect in the Belgian tax legislation potential violations of the right of the European Union. The objective is also, through reading judicial decisions, to develop reasoning in European tax law (mainly in the field of direct taxation in relation with the fundamental freedoms of movement).
Elements of international tax law:
The aim of the course is to give students a method to apply relevant legal texts (CIR 1992 or conventions) to situations containing a foreign element.
Prerequisite knowledge and skills
Elements of European tax law:
Students are encouraged, prior to the first lesson, to remember the basics of the institutional law of the European Union.
Elements of international tax law:
The course is aimed at students who already understand the basic concepts relating to income tax and accounting.
Planned learning activities and teaching methods
Elements of European tax law:
Ex cathedra statement interactivity with students, especially when preliminary reading are recommended.
Elements of international tax law:
The classes are theoretical presentations accompanied by a practical case study, in which the student will play an active part.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face
The presence of students is strongly encouraged to promote discussions. Audio-visual recordings of the classes will be available via lolahd.
Organisational adjustments related to the current health context
Elements of European tax law:
Exam: if an in-person written exam cannot be organised, the written exam will be organised through Lol@HD.
Elements of international tax law:
In the event of Code Orange being activated, the following adjustments will be made:
- classes will be recorded and podcasts will be available on MyULiege or lolahd.
- classes will be dispenses entirely online. Mr Peeters will made podcasts available on lolahd and will lead a Q&A session on 9 January. Ms Docclo will give a live class via Lifesize during her 16 January session.
Students will be questioned on the same day on both European and international parts.
Recommended or required readings
Elements of European tax law:
A PowerPoint will be made available to students. Students will be asked to research for themselves the legal decisions which are the subject of background reading.
A bibliography is available on lol@HD.
Elements of international tax law:
The Code for students in the Specialised Master's in Tax Law will generally suffice (provisions of the Income Tax Code, some conventions on the prevention of double taxation ratified by Belgium).
The 2008 and 2017 versions of the OECD model convention, as well as the multilateral instrument will be distributed to students.
Some reading is recommended but will not be the subject of the exam.
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.
Elements of European tax law:
Written exam (practical cases) - first and second sessions.
Elements of international tax law:
Written exam with open questions. Practical cases, which were not covered in class, must be resolved on the basis of the principles taught in class.
The exam will contain two parts: the first is on general principles; the second on corporate tax. Students must get an average weighted grade for the two pars of 10/20. The weighting is 60/40%.
Work placement(s)
Organizational remarks
Contacts
Elements of European tax law:
Isabelle.Richelle@uliege.be
Elements of international tax law:
The professors may be contacted at the following addresses:
Bart.Peeters@UGent.be
Caroline.docclo@ULiege.be