2023-2024 / FINA0057-1

Advanced taxation


30h Th

Number of credits

 Master in management (120 ECTS)5 crédits 
 Master in business engineering (120 ECTS)5 crédits 


Isabelle Richelle

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January


Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

Determination of the corporate tax basis. 

Analysis of the tax aspects of some current company's operations, in a national and an international contexte (from the setting up of the company to its liquidation): financing by equity or debt; received or granted advantages, anti-abuse provisions. 

General principles of VAT

Introduction to Customs and Excises

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 Mrs Julie Huynen. 

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

The method is based on the examination of real or fictitious practical cases, including international elements. The more theoretical aspects of the subject are developed on this basis.

An active participation of the students is desired.

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. 

Recommended or required readings

Please refer to the bibliography on the electronic platform.

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)

Organisational remarks and main changes to the course

Up-to-date Tax Code


Please contact the professor when teaching or by appointment

Association of one or more MOOCs

Items online

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