Duration
15h Th
Number of credits
| Advanced Master in Tax Law | 2 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 ISOC module (titular holder: Sabine Garroy) comprises 15 hours, i.e. 5 lessons
Learning outcomes of the learning unit
At the end of this course, students will be able to understand the process of determining the tax base and calculating tax, the different transactions, the links between these different transactions and the links between PPI and Isoc. Beyond understanding, students will be able to mobilise the concepts seen in the course in order to apply them to concrete situations. It should enable the student to successfully complete the various ISOC-related advanced courses.
Prerequisite knowledge and skills
General course on taxation and/or introductory course on corporate taxation.
Planned learning activities and teaching methods
The course is given in the classic ex cathedra mode. The teacher does, however, involve the students in a question-and-answer and case-solving process. Each lesson is accompanied by a powerpoint presentation.
Prior to each class session, students will be invited to read extracts from the syllabus provided. On a more ad hoc basis, other prior reading (articles from the C.I.R., case law decisions, etc.) will be suggested.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Further information:
In-class lectures and recordings available on the HD Campus.
Course materials and recommended or required readings
Platform(s) used for course materials:
- LOL@
Further information:
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Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Further information:
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
Exam(s) in session
Any session
- In-person
written exam
Additional information:
Open "book", written examination.
The exam will alternate between theoretical questions (on a MCQ or true/false mode, with a short answer time) and practical questions in case format.
Work placement(s)
No.
Organisational remarks and main changes to the course
Contacts
Sabine Garroy : sabine.garroy@uliege.be