2022-2023 / DROI0215-3

In-depth study of income tax legislation

Duration

12h Th

Number of credits

 Specialised master in public notary law2 crédits 

Lecturer

Sabine Garroy

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The purpose of the course is to examine in depth certain income tax issues relevant to notarial practice. 

The following four topics will be covered:

Course 1: the notary in his professional life - duty to advise - families ;
Course 2: the notary in his professional life - duty to advise - real estate;
Course 3: the notary in his professional life - obligations arising from tax legislation;
Course 4: the notary as a taxpayer.

 

Learning outcomes of the learning unit

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 to advise, to the tax impact of a management choice (acquisition or sale of a building, dismemberment of real estate property, etc.) or of a change in his personal situation (marriage, divorce, etc.), but also to deal with questions that are of interest to the notary in his role as a taxpayer.

Prerequisite knowledge and skills

  The basics studied in Master are supposed to be known.

Planned learning activities and teaching methods

The sessions will be organised as follows: a preliminary reading a few days before the course session. During the course, the theoretical aspects will be considered through questions and answers on the reading previously done. Then, the course will consist of concrete case studies on the theme under consideration.

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.



A reading portfolio will be developed.

 

Exam(s) in session

May-June exam session

- In-person

written exam

August-September exam session

- In-person

oral exam

Continuous assessment


Additional information:

tical cases. A permanent evaluation will also be carried out during the different teaching sessions 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

Association of one or more MOOCs