Advanced Master in Tax Law

Block 1

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
Code	Details	Organization	Theory	Practical	Others	Credits
DROI0218-1	VAT Vincent Sepulchre	Q1	24	-	-	4
DROI8047-1	Aspects of European tax law Isabelle Richelle Graulich	Q2	15	-	-	2
DTFE0009-1	Final work	TA				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

Choose a course from:

Code

Details

Organization

Theory

Practical

Others

Credits

General taxation track

Code

Details

Organization

Theory

Practical

Others

Credits

Intended for students specialising in Corporate Taxation and Wealth Taxation, national and international aspects

DROI2008-3

Income tax, in-depth elements: IPP

Marc Bourgeois, Nicolas Honhon - Suppl : Nicolas Honhon, Céline Verscheure

DROI8069-1

Income tax, in-depth subjects: ISoc

Sabine Garroy

DROI2007-1

Registration and succession fees

Tax procedures

Regional and local taxation

Marc Bourgeois - Suppl : Laëtitia Bousez

Choose 1 course depending on its legal qualification amongst:
Code	Details	Organization	Theory	Practical	Others	Credits
DROI2346-1	General principles of fiscal law - [10h Lecture] Aymeric Nollet	Q1	20	-	[+]	4
GEST2095-1	Accounting elements - [10h Lecture] Cédric Antonelli	Q1	20	-	[+]	4

Customs compliance track

Code

Details

Organization

Theory

Practical

Others

Credits

Intended for students specialising in Customs Compliance

International & European tax law

DROI8045-1

Customs and excise, elements

Raphaël Van De Sande

DROI2025-1

European tax law: specialisation - [10h Lecture]

Isabelle Richelle Graulich

[+]

DROI2348-1

Penal law of Companies

Adrien Masset

Operational Management & International Commerce

GEST0093-1

Operations and quality management

Thierry Pironet

Choose one of the following courses :
Code	Details	Organization	Theory	Practical	Others	Credits
DROI8067-1	International trade law Philippe Vincent	Q1	30	-	-	5
GEST3032-1	e-Commerce Methods and Techniques (english language) Ashwin Ittoo	Q1	30	-	-	5

Choose one option from the following :

Code

Details

Organization

Theory

Practical

Others

Credits

Business taxation (national and international aspects)

Code

Details

Organization

Theory

Practical

Others

Credits

Please note that the General taxation track must be selected in order to choose this option.

DROI2012-1

From annual accounts to the statement of income: relationships between accounting and tax system

Part 1

Jean-Luc Wuidard

Part 2

Luc Herve

DROI1361-1

Corporate tax law

Part 1: Restructuring and reorganisation

Jean-Michel Degée

Part 2: Relationships between connected companies (national and multinational groups)

Aymeric Nollet

DROI8048-1

Aspects of international tax law

Caroline Docclo, Bart Peeters

Choose one course from the following :
Code	Details	Organization	Theory	Practical	Others	Credits
DROI2025-1	European tax law: specialisation - [10h Lecture] Isabelle Richelle Graulich	Q2	21	-	[+]	4
DROI1362-1	International tax law: all subjects - [10h Lecture] Caroline Docclo	Q2	21	-	[+]	4

Choose at least 6 credits of courses from the following:
Code	Details	Organization	Theory	Practical	Others	Credits
DROI2348-1	Penal law of Companies Adrien Masset	Q1	15	-	-	2
DROI1363-1	Taxation and public authorities, social economy and the non-market sector Sabine Garroy	Q2	15	-	-	2
DROI2343-2	VAT: advanced aspects François Coutureau, Philippe Noirhomme	Q2	15	-	-	2
DROI2011-1	Tax status of corporate managers Luc Herve	Q2	15	-	-	2
GEST7048-1	Introduction to transfer pricing Eric von Frenckell	Q2	15	-	-	2
DROI1280-1	Special questions of tax law relating to international activities Bart Peeters	Q2	15	-	-	2
DROI2025-1	European tax law: specialisation - [10h Lecture] Isabelle Richelle Graulich	Q2	21	-	[+]	4

Wealth taxation (national and international aspects)

Code

Details

Organization

Theory

Practical

Others

Credits

Please note that the General taxation track must be selected in order to choose this option.

DROI8048-1

Aspects of international tax law

Caroline Docclo, Bart Peeters

DROI2022-2

Registration and succession fees: specialisation

Raphaël Douny

DROI2020-2

Property and succession planning

Virginie Dehalleux, Manuel Gustin

DROI2019-3

Savings and insurance taxation

Frédéric Janssen

Choose at least 9 credits of courses from the following:
Code	Details	Organization	Theory	Practical	Others	Credits
DROI1364-1	Aspects of civil law - [10h Lecture] Marc Bourgeois	TA	10	-	[+]	3
Notice : Compulsory course for non-law students enrolled in this option, unless exempted by decision of the jury
DROI1365-1	Estate planning: in-depth subjects Luc Herve	Q2	12	-	-	2
DROI2018-3	Real Estate Taxation Xavier Thiébaut	Q2	18	-	-	3
DROI2017-2	Family tax law Vanessa Grella, Jordan Oprenyeszk	Q2	12	-	-	2
DROI1362-1	International tax law: all subjects - [10h Lecture] Caroline Docclo	Q2	21	-	[+]	4

Customs / Customs compliance
Code	Details	Organization	Theory	Practical	Others	Credits
Please note that you must have selected the Customs Compliance track in order to choose this option.
DROI8049-1	Special border procedures Nicolas Laurent	Q2	28	-	-	3
DROI8050-1	Customs tariffs, origin and value classifications	Q2	56	-	-	4
DROI8051-1	Import/export - Customs declarations Raphaël Van De Sande	Q2	35	-	-	4
GEST7063-1	Customs Compliance in eCommerce (english language) Marc Bourgeois	Q2	28	-	-	3
DROI8052-1	Customs VAT François Coutureau, Philippe Noirhomme	Q2	21	-	-	3
DROI8070-1	Contentious customs procedures (administrative and criminal) Vanessa Franssen, Yves Melin	Q2	16	-	-	3

Optional free course
Code	Details	Organization	Theory	Practical	Others	Credits
DSTG1001-1	Internship - [150h internship] Aymeric Nollet	TA	-	-	[+]	5

Tax Law

Block 1

Compulsory courses

Optional courses

Choose a course from:

General taxation track

Choose 1 course depending on its legal qualification amongst:

Customs compliance track

International & European tax law

Operational Management & International Commerce

Choose one of the following courses :

Choose one option from the following :

Business taxation (national and international aspects)

Choose one course from the following :

Choose at least 6 credits of courses from the following:

Wealth taxation (national and international aspects)

Choose at least 9 credits of courses from the following:

Customs / Customs compliance

Optional free course