2020-2021 / Specialised master

Tax law

60 crédits

Cycle view

  • Bloc
  • Organisation
  • Théorie
  • Pratique
  • Autres
  • Crédits
Information
Academic advisor: Professor Marc BOURGEOIS
Secretary : Laetitia Debraz and Marcella Mazzon
Phone : 04/232.73.21 - 04/232.73.77 - Fax: 04/232.73.24
E-mail: Laetitia.Debraz@uliege.be - Marcella.Mazzon@uliege.be

Compulsory courses

B1
38Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2008-3Income tax, in-depth elements B1Q1405-6
DROI2007-1Registration and succession fees B1Q227--4
DROI0218-1VAT B1Q124--4
DROI1325-1Tax procedures (setting taxes, disputes and recovery) B1Q221--3
DROI1359-1Aspects of international and European tax law B1Q130--4
DROI1360-1Regional and local taxation B1Q112--2
DTFE0009-1Final work : multidisciplinary seminarsB1TA15
Participation in two seminars on a specific tax theme - [6h Seminar]   --[+] 
A substantial evaluation either drafting a piece of written work (including participation in a preparatory seminar) or participation in a Tax Game
Jean Bublot, Emmanuel-Philippe Denis, Xavier Gérard, Aymeric Nollet
  --- 
Coordination: Jean Bublot, Aymeric Nollet, Jean-Michel Degée

Optional courses

B1
22Cr

Choose 1 course depending on its legal qualification amongst:

B1
4Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2346-1General principles of fiscal law - [10h Lecture] B1Q120-[+]4
GEST2095-1Accounting elements - [10h Lecture] B1Q120-[+]4

Choose one option from the following :

B1
18Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits

Company (national and international aspects)

B1
18Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2012-1From annual accounts to the statement of income : relationships between accounting and tax systemB1Q24
Partim 1   15-- 
Partim 2   12-- 
DROI1361-1Corporate tax lawB1Q24
Part 1: Restructuring and reorganisation   15-- 
Part 2: Relationships between connected companies   15-- 

Choose one course from the following :

B1
4Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4

Choose at least 6 credits of courses from the following:

B1
6Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2348-1Penal law of Companies B1Q115--2
DROI1363-1Taxation and public authorities, social economy and the non-market sector B1Q215--2
DROI2343-2VAT: advanced aspects B1Q215--2
DROI2011-1Tax status of corporate managers B1Q215--2
GEST7048-1Introduction to transfer pricing B1Q215--2
DROI1280-1Special questions of tax law relating to international activities B1Q215--2
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4

Heritage (national and international aspects)

B1
18Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2022-2Registration and succession fees: specialisation B1Q212--2
DROI2020-2Property and succession planning B1Q224--4
DROI2019-3Savings and insurance taxation B1Q218--3

Choose at least 9 credits of courses from the following:

B1
9Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI1364-1Aspects of civil law - [10h Lecture] B1TA10-[+]3
DROI1365-1Estate planning: in-depth subjectsB1Q24
Estate companies   10-- 
Part 2: international aspects   15-- 
DROI2018-3Real Estate Taxation B1Q218--3
DROI2017-2Family tax law B1Q212--2
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4

Optional courses

B1
5Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
This course is optional. If the students choose to take it, it will be part of their programme and included in their deliberation.
DSTG1001-1Internship - [150h internship] B1TA--[+]5