2021-2022 / Specialised master

Tax law

60 crédits

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  • Organisation
  • Théorie
  • Pratique
  • Autres
  • Crédits

Block 1

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

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI0218-1VAT Q124--4
DROI8047-1Aspects of European tax law Q115--2
DTFE0009-1Final work : multidisciplinary seminarsTA15
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   --- 
Coordinator : N1 ...

Optional courses

Choose a course from:

CodeDétailsOrganisationThéoriePratiqueAutresCrédits

General taxation track

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI2008-3Income tax, in-depth elements Q1405-6
DROI2007-1Registration and succession fees Q127--4
DROI1325-1Tax procedures (setting taxes, disputes and recovery) Q221--3
DROI8048-1Aspects of international tax law Q115--2
DROI1360-1Regional and local taxation Q112--2

Choose 1 course depending on its legal qualification amongst:

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI2346-1General principles of fiscal law - [10h Lecture] Q120-[+]4
GEST2095-1Accounting elements - [10h Lecture] Q120-[+]4

Choose one option from the following :

CodeDétailsOrganisationThéoriePratiqueAutresCrédits

Company (national and international aspects)

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI2012-1From annual accounts to the statement of income : relationships between accounting and tax systemQ24
Partim 1   15-- 
Partim 2   12-- 
DROI1361-1Corporate tax lawQ24
Part 1: Restructuring and reorganisation   15-- 
Part 2: Relationships between connected companies   15-- 

Choose one course from the following :

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI1362-1International tax law: all subjects - [10h Lecture] Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] Q221-[+]4

Choose at least 6 credits of courses from the following:

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI2348-1Penal law of Companies Q115--2
DROI1363-1Taxation and public authorities, social economy and the non-market sector Q215--2
DROI2343-2VAT: advanced aspects Q215--2
DROI2011-1Tax status of corporate managers Q215--2
GEST7048-1Introduction to transfer pricing Q215--2
DROI1280-1Special questions of tax law relating to international activities Q215--2
DROI1362-1International tax law: all subjects - [10h Lecture] Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] Q221-[+]4

Heritage (national and international aspects)

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI2022-2Registration and succession fees: specialisation Q212--2
DROI2020-2Property and succession planning Q224--4
DROI2019-3Savings and insurance taxation Q218--3

Choose at least 9 credits of courses from the following:

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DROI1364-1Aspects of civil law - [10h Lecture] TA10-[+]3
Notice : Compulsory course for non-lawyers unless exempted upon decision of the jury
DROI1365-1Estate planning: in-depth subjectsQ24
Estate companies   10-- 
Part 2: international aspects   15-- 
DROI2018-3Real Estate Taxation Q218--3
DROI2017-2Family tax law Q212--2
DROI1362-1International tax law: all subjects - [10h Lecture] Q221-[+]4

Customs compliance track

CodeDétailsOrganisationThéoriePratiqueAutresCrédits

International & European tax law 

DROI8045-1Customs and excise, elements Q121--3
DROI2025-1European tax law: specialisation - [10h Lecture] Q221-[+]4
DROI2348-1Penal law of Companies Q115--2

Operational Management & International Commerce

GEST0093-1Operations and quality management Q230--5

Choose one course from the following :

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
GEST3032-1eBusiness and eCommerce (english language) Q130--5
DROI8046-1(pas organisé en 2021-2022) International Trade Law Q130--5

Customs procedures

DROI8049-1Special border procedures
Nicolas Laurent
Q128--4
DROI8050-1Customs tariffs, origin and value classifications Q256--4
DROI8051-1Import/export - Customs declarations Q235--4
GEST7063-1Customs Compliance in e-commerce (english language)
Philippe Heeren, Yves Melin
Q228--4
DROI8052-1Customs VAT Q121--4

Optional free course

CodeDétailsOrganisationThéoriePratiqueAutresCrédits
DSTG1001-1Internship - [150h internship] TA--[+]5