Duration
12h Th
Number of credits
| Specialised master in public notary 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
The aim of the course is to examine in greater depth certain income tax issues of interest to notarial practice. These questions will be selected from the various contributions to the collective book "Fiscalité des revenus dans la pratique" (coordinated by Mr. Edouard-Jean Navez and published in 2021).
The following five topics will be addressed: 1) Family taxation in notarial practice; 2) Taxation of the ownership and transfer of real estate; 3) Tax advantages of the transition to a company; 4) Tax aspects of the dismemberment of real estate ownership; 5) Taxation of real estate capital gains.
Learning outcomes of the learning unit
The course is a compulsory course of the Master of Specialisation in Notarial Science, which is intended to be interactive, concrete and highly professional. Most notarial acts have important consequences in terms of income tax. At the end of this course, the student will be able, on a certain number of themes, to draw the attention of his clients, within the framework of his duty of advice, to the tax impact of a management choice (dismemberment of real estate property, setting up of a company, etc.) or of a change concerning his personal situation (marriage, divorce, etc.).
Prerequisite knowledge and skills
The basics studied in Master are supposed to be known.
Planned learning activities and teaching methods
An initial introductory session will allow me to consider certain concepts that will be important for the course (depending on the chosen themes).
The other sessions will be organised as follows: a preliminary reading of a chapter of the above-mentioned book at a distance a few days before the course session. During the course, the theoretical aspects will be considered through questions and answers on the previously read chapter. Then, the course will consist of concrete case studies on the chapter.
Mode of delivery (face to face, distance learning, hybrid learning)
face to face
Recommended or required readings
The oral presentation will be accompanied by a PowerPoint presentation. Reference book (to be purchased at a student price): E.-J. NAVEZ (coord.), Fiscalité des revenus dans la pratique, Brussels, Larcier, 2021.
Assessment methods and criteria
Exam(s) in session
Any session
- In-person
written exam
Continuous assessment
Additional information:
The evaluation of the students will be partly based on a written exam. This evaluation should allow to check the acquisition of knowledge but especially the capacity of the students to mobilise this theoretical knowledge to solve practical cases. A permanent evaluation will also be carried out during the different teaching sessions (with the exception of the first one) on the basis of the answers given to the questions but also with regard to the questions formulated by the students.
Work placement(s)
Organizational remarks
tax code
Contacts
sabine.garroy@uliege.be
Items online
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