Duration
15h Th
Number of credits
| Specialised master in tax law | 2 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
This course is devoted to the tax rules applicable to public authorities, the social economy and the non-profit sector. In particular, it covers the following subjects:
> Direct taxation of "intermunicipal associations", non-profit associations, cooperative societies approved (as) social enterprises and other entities pursuing a disinterested goal.
> Indirect taxation of "intermunicipal associations", non-profit associations, cooperative societies approved (as) social enterprises and other entities that pursue a disinterested goal: the VAT regime, the tax compensating for inheritance tax.
> Transformations and restructurings in the non-profit sector.
> Tax treatment of gifts, corporate patronage and sponsoring, the tax regime associated with voluntary work, ...
Learning outcomes of the learning unit
Goal :
Provide a global perspective on tax rules applicable to the public authorities, private non-profit sector & to social enterprises.
Prerequisite knowledge and skills
Personal income tax and corporate income tax courses.
Planned learning activities and teaching methods
No translation.
Mode of delivery (face to face, distance learning, hybrid learning)
Face to face.
Organisational adjustments related to the current health context
Recommended or required readings
Acquisition of a specific handbook "LA FISCALITÉ DES ASBL ET DU SECTEUR NON MARCHAND" (édition 2020 - Anthemis) offered at a reduced price to interested students (subjects covered: law of legal persons; direct taxes; VAT; transformations and restructurings)
For certain aspects not dealt in this book (in particular: sponsorship, donations, reimbursement of expenses to volunteers), course notes. For the rest, PPT.
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
- Remote
written exam ( multiple-choice questionnaire )
- If evaluation in "hybrid"
preferred remote
August-september session :
- In-person
oral exam
- Remote
oral exam
- If evaluation in "hybrid"
preferred remote
Additional information:
No translation.
Work placement(s)
No.
Organizational remarks
Nothing
Contacts
sabine.garroy@uliege.be