Duration
15h Th
Number of credits
| Interuniversity certificate in public finances (not organised in 2021-2022) | 3 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The aim of the module is to familiarise participants with the basic concepts of tax law and taxation from the perspective of public authorities.
It consists of four separate parts, each led by a different teacher.
- course 1: introduction by Edoardo Traversa
- course 2: income taxes (IPP/IPM/ISOC) by V. Deckers and S. Garroy
- course 3: procedure/general principles by A. Nollet
- Course 4: VAT and public entities by A. Soldai
Learning outcomes of the learning unit
At the end of this module the participant will be able to :
- identify the main legal limits imposed on the various public authorities in the exercise of their fiscal competences
- master the essential characteristics of value added tax, in particular as regards its application to public authorities
Prerequisite knowledge and skills
Planned learning activities and teaching methods
https://uclouvain.be/fr/etudier/iufc/pedagogie-et-evaluation-0-1.html
Mode of delivery (face to face, distance learning, hybrid learning)
https://uclouvain.be/fr/etudier/iufc/pedagogie-et-evaluation-0-1.html
Recommended or required readings
https://uclouvain.be/fr/etudier/iufc/pedagogie-et-evaluation-0-1.html
Work placement(s)
Organisational remarks and main changes to the course
Course organized in UCL
https://uclouvain.be/fr/etudier/iufc/droit-fiscal-en-rapport-avec-les-finances-publiques.html
Contacts
Mrs Magali Dupont :
m.dupont@uclouvain.be