Advanced taxation

Duration

30h Th

Number of credits

Lecturer

Isabelle Richelle

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

To be translated

Learning outcomes of the learning unit

The objective of the course is to encourage the business manager to integrate the tax factor into his/her analyzes. The manager must be able to identify the tax aspects of a given situation, to find a solution to certain tax questions or to understand the explanations that would be given to her/him, for a decision-making purpose.
It is also to broaden the tax reasoning to the international component, especially in ints EU component. Belgian tax legislation is however privileged.
 
This course contributes to the following Intended Learning Outcomes :
  To strengthen knowledge and understanding of management disciplines and its legal, policy and social context
- Gaining the knowledge and understanding of one of the proposed fields of concentration or to gain deep knowledge in the field of the management being already specialized thru a first University Master Degree . 
- Integrate autonomously researched information, tools, knowledge and context to build and propose, either individually or as part of a team, original, creative and viable solutions to concrete complex management problems, whether real or simulated, taking into account, when necessary, the human, social and legal context.
  - Being capable of professional team work 
- Creative conception of solutions 
- Faced with a management problem, suggesting solutions that are ethical and socially responsible and that respect the principles of good governance.

Prerequisite knowledge and skills

Good command of French language
Belgian general tax law (General Tax Law course): students who have not already taken the course on "general tax law" are asked to contact Mr Rousseau
In-depth knowledge of Belgian general accounts and consolidation operations
Belgian civil law: general theory of obligations and usual contracts, rights in rem
Belgian public law: major constitutional principles, federalisation, regionalisation and distribution of powers
Belgian company law: organs and functioning of companies. Merger and acquisition
Basics of institutional and material law of the European Union
Mathematics: basic algebra notions


 

Planned learning activities and teaching methods

To be translated

Mode of delivery (face to face, distance learning, hybrid learning)

Face to face.
The course is completed with exercises sessions. Students are asked to prepare the cases and participate actively during the sessions.
Any exercise sessions that may be organised are given by a student-instructor. They are optional. 

Organisational adjustments related to the current health context

Due to the health crisis, the course will 
- be given live via Lifesize, or other similar media
- be podcasted: in this case, the course will be made available to students for a limited period of time.
- or be recorded via screencast (also available for a limited period of time. 
Students in special situations are invited to contact the Professor. 

Recommended or required readings

Please refer to the bibliography on the electronic platform.

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.

The examination is written.
With Code
No calculator, mobile phone or any other device for external contact or recording of any kind
 
Any cheating is punished by a score of 0/20. 
 
Adaptation according to the sanitary situation: 
- written exam on e-campus

Work placement(s)

Organizational remarks

Up-to-date Tax Code

Contacts

Please contact the professor when teaching or by appointment

Items online