2025-2026 / Advanced Master

Tax Law

60 crédits
Advanced Master in Tax Law
D3DFIS01

Cycle view

  • Bloc
  • Organization
  • Theory
  • Practical
  • Others
  • Credits
Information
Academic Coordinator: Professor Marc BOURGEOIS Secretariat: Laetitia Debraz and Tamou OUAKIM Tel: 04/232.73.21 - 04/232.73.77 Email: Laetitia.Debraz@uliege.be - Tamou.Ouakim@uliege.be

Compulsory courses

B1
21Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
VAT
Vincent Sepulchre
B1Q124--4
Aspects of European tax law
Isabelle Richelle Graulich
B1Q215--2
Final workB1TA   15
Participation in two seminars on a specific tax theme - [6h Seminar]
Olivier Bertin, Olivier D'Aout, Raphaël Douny, Frédérik Fogli, Sabine Garroy, Xavier Gérard, Marc Levaux, Bernard Maquet, Philippe Noirhomme, Aymeric Nollet, Lionel Orban, Denis-Emmanuel Philippe
  --[+] 
Participation in a methodological seminar - [3h Seminar]
Sabine Garroy
  --[+] 
A test consisting either of drafting a dissertation or of participating in a tax game
Jean-Michel Degée
  --- 
Coordination: Jean-Michel Degée and Sabine Garroy

Optional courses

B1
39Cr

Choose a course from:

B1
19Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits

General taxation track

B1
19Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Intended for students specialising in Corporate Taxation and Wealth Taxation, national and international aspects
Income tax, in-depth elements: IPP
Marc Bourgeois, Nicolas Honhon - Suppl : Nicolas Honhon, Céline Verscheure
B1Q1255-4
Income tax, in-depth subjects: ISoc
Sabine Garroy
B1Q115--2
Registration and succession fees
Raphaël Douny
B1Q127--4
Tax procedures
Aymeric Nollet
B1Q221--3
Regional and local taxation
Marc Bourgeois - Suppl : Laëtitia Bousez
B1Q112--2

Choose 1 course depending on its legal qualification amongst:

B1
4Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
General principles of fiscal law - [10h Lecture]
Aymeric Nollet
B1Q120-[+]4
Accounting elements - [10h Lecture]
Cédric Antonelli
B1Q120-[+]4

Customs compliance track

B1
19Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Intended for students specialising in Customs Compliance

International & European tax law 
Customs and excise, elements
Raphaël Van De Sande
B1Q121--3
European tax law: specialisation - [10h Lecture]
Isabelle Richelle Graulich
B1Q221-[+]4
Penal law of Companies
Adrien Masset
B1Q115--2

Operational Management & International Commerce
Operations and quality management
Thierry Pironet
B1Q230--5

Choose one of the following courses :

B1
5Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
International trade law
Philippe Vincent
B1Q130--5
e-Commerce Methods and Techniques (english language)
Ashwin Ittoo
B1Q130--5

Choose one option from the following :

B1
20Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits

Business taxation (national and international aspects)

B1
20Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Please note that the General taxation track must be selected in order to choose this option.
From annual accounts to the statement of income: relationships between accounting and tax systemB1Q2   4
Part 1
Jean-Luc Wuidard
  12-- 
Part 2
Luc Herve
  15-- 
Corporate tax lawB1Q2   4
Part 1: Restructuring and reorganisation
Jean-Michel Degée
  15-- 
Part 2: Relationships between connected companies (national and multinational groups)
Aymeric Nollet
  15-- 
Aspects of international tax law
Caroline Docclo, Bart Peeters
B1Q215--2

Choose one course from the following :

B1
4Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
European tax law: specialisation - [10h Lecture]
Isabelle Richelle Graulich
B1Q221-[+]4
International tax law: all subjects - [10h Lecture]
Caroline Docclo
B1Q221-[+]4

Choose at least 6 credits of courses from the following:

B1
6Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Penal law of Companies
Adrien Masset
B1Q115--2
Taxation and public authorities, social economy and the non-market sector
Sabine Garroy
B1Q215--2
VAT: advanced aspects
François Coutureau, Philippe Noirhomme
B1Q215--2
Tax status of corporate managers
Luc Herve
B1Q215--2
Introduction to transfer pricing
Eric von Frenckell
B1Q215--2
Special questions of tax law relating to international activities
Bart Peeters
B1Q215--2
European tax law: specialisation - [10h Lecture]
Isabelle Richelle Graulich
B1Q221-[+]4

Wealth taxation (national and international aspects)

B1
20Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Please note that the General taxation track must be selected in order to choose this option.
Aspects of international tax law
Caroline Docclo, Bart Peeters
B1Q215--2
Registration and succession fees: specialisation
Raphaël Douny
B1Q212--2
Property and succession planning
Virginie Dehalleux, Manuel Gustin
B1Q224--4
Savings and insurance taxation
Frédéric Janssen
B1Q218--3

Choose at least 9 credits of courses from the following:

B1
9Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Aspects of civil law - [10h Lecture]
Marc Bourgeois
B1TA10-[+]3
Notice : Compulsory course for non-law students enrolled in this option, unless exempted by decision of the jury
Estate planning: in-depth subjects
Luc Herve
B1Q212--2
Real Estate Taxation
Xavier Thiébaut
B1Q218--3
Family tax law
Vanessa Grella, Jordan Oprenyeszk
B1Q212--2
International tax law: all subjects - [10h Lecture]
Caroline Docclo
B1Q221-[+]4

Customs / Customs compliance

B1
20Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Please note that you must have selected the Customs Compliance track in order to choose this option.
Special border procedures
Nicolas Laurent
B1Q228--3
Customs tariffs, origin and value classifications
B1Q256--4
Import/export - Customs declarations
Raphaël Van De Sande
B1Q235--4
Customs Compliance in eCommerce (english language)
Marc Bourgeois
B1Q228--3
Customs VAT
François Coutureau, Philippe Noirhomme
B1Q221--3
Contentious customs procedures (administrative and criminal)
Vanessa Franssen, Yves Melin
B1Q216--3

Optional free course

B1
5Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
Internship - [150h internship]
Aymeric Nollet
B1TA--[+]5