Duration
Droit des sociétés : 25h Th
Droit fiscal : 25h Th, 5h Conf.
Number of credits
Lecturer
Droit des sociétés : Laurent Stas de Richelle
Droit fiscal : Isabelle Richelle
Coordinator
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course is part of the basic legal training for HEC students. It is composed of two parts: "corporate law" and "tax law". The "tax law" part includes 5 hours of training in "social law".
The "company law" part is given by Mr. Laurent STAS DE RICHELLE and Mr. Frédéric DAERDEN; the "tax law" part is given by Prof. Isabelle RICHELLE. The "social law" aspects are given by guest speakers.
Droit fiscal
The course is part of the basic legal training for HEC students. It is composed of two parts: "corporate law" and "tax law". The "tax law" part includes 5 hours of training in "social law".
The "company law" part is given by Mr. Laurent STAS DE RICHELLE; the "tax law" part is given by Prof. Isabelle RICHELLE. The "social law" aspects are teached by guest speakers.
Learning outcomes of the learning unit
Strategy :
The course aims to provide students with a basic training in the subjects of company law and tax law.
The objective is to provide students with the structuring elements of the subject matter useful for their professional life in the business world. The student must be able to identify the existence of a legal problem in the fields concerned, to find a solution to it or to seek a solution from a third party, which he or she must be able to understand, in order to - finally - take the appropriate decisions.
Students are therefore required to understand and know the subject matter, to develop an analytical and critical mind, to be able to synthesise, and to show the scientific rigour necessary for any analysis.
Implementation :
The course will train students to take a critical and ethical look at their managerial practices when faced with a complex situation, taking into account the constraints and legal consequences of their decisions.
Quality and Performance Control :
The course will enable the student to implement performance and quality control within a company, organisation or project, measuring the compatibility of the measures taken against the applicable law.
Communication :
The course will enable students to communicate effectively about their company, organisation or project, both internally and externally, by integrating legal aspects into their speech.
Adaptability :
The course will enable students to adapt their managerial practices to the needs of a constantly changing world, especially in the legal field,
- by being attentive to societal, economic, political and environmental issues.
- by demonstrating curiosity and scientific rigour at university level.
This course contributes to the learning outcomes II.1, II.2, V.1, V.2, VI.1, VI.2, VI.3, VII.1, VII.2, VII.3, VII.4, VII.5, VII.6 of the MSc in computer science and engineering.
Droit fiscal
Strategy :
The course aims to provide students with a basic training in the subjects of company law and tax law.
The objective is to provide students with the structuring elements of the subject matter useful for their professional life in the business world. The student must be able to identify the existence of a legal problem in the fields concerned, to find a solution to it or to seek a solution from a third party, which he or she must be able to understand, in order to - finally - take the appropriate decisions.
Students are therefore required to understand and know the subject matter, to develop an analytical and critical mind, to be able to synthesise, and to show the scientific rigour necessary for any analysis. Cross-disciplinary approach to both subjects is recommended.
Implementation :
The course will train students to take a critical and ethical look at their managerial practices when faced with a complex situation, taking into account the constraints and legal consequences of their decisions.
Quality and Performance Control :
The course will enable the student to implement performance and quality control within a company, organisation or project, measuring the compatibility of the measures taken against the applicable law.
Communication :
The course will enable students to communicate effectively about their company, organisation or project, both internally and externally, by integrating legal aspects into their speech.
Adaptability :
The course will enable students to adapt their managerial practices to the needs of a constantly changing world, especially in the legal field,
- by being attentive to societal, economic, political and environmental issues.
- by demonstrating curiosity and scientific rigour at university level.
Prerequisite knowledge and skills
Prerequisite: General Business Law course (B1).
Rigour in the use of concepts.
Droit fiscal
Prerequisite: General Business Law course (B1). Comptabilité (B1)
Rigour in the use of concepts.
Planned learning activities and teaching methods
The pedagogy adopted aims to encourage the learner's regular personal work during the year and to improve his or her performance while easing his or her effort during exam periods. It therefore assumes active participation during the year, strong motivation and a desired presence in class.
The learner will be invited to work on each subject before the corresponding class.
Materials are made available to prepare the course.
Specific pedagogical information and advice is given for the preparation of the course and for the preparation of exams.
Communication with the learner takes place during the classroom sessions and via Lol@. Your pedagogical advisor for legal subjects is Mrs Julie Huynen (see below).
Droit fiscal
The pedagogy adopted aims to encourage the learner's regular personal work during the year and to improve his or her performance while easing his or her effort during exam periods. It therefore assumes active participation during the year, strong motivation and a desired presence in class.
The learner will be invited to work on each subject before the corresponding class.
Materials are made available to prepare the course.
Specific pedagogical information and advice is given for the preparation of the course and for the preparation of exams.
Communication with the learner takes place during the classroom sessions and via Lol@. Your pedagogical advisor for legal subjects is Ms Catherine Simon Dubois (see below).
Mode of delivery (face to face, distance learning, hybrid learning)
on-site
Droit fiscal
On-site
Recommended or required readings
Partim "Corporate Law":
- A syllabus is available before the course.
- The Code of Companies and Associations.
Partim "Tax Law" :
- Video clips
- Powerpoint supports
- Basic bibliography
- An up-to-date Tax Code is essential.
To this end, students can either buy one or more suitable codes in the shops (recommendations will be made by the teachers), or collect the up-to-date texts on the Internet in order to compile a collection themselves which they will print out.
The codes can be used in the examination.
Droit fiscal
Partim "Corporate Law":
- A syllabus is available before the course.
- The Code of Companies and Associations.
Partim "Tax Law" :
- Video clips
- Powerpoint supports
- Basic bibliography
- An up-to-date Tax Code is essential.
To this end, students can either buy one or more suitable codes in the shops (recommendations will be made by the teachers), or collect the up-to-date texts on the Internet in order to compile a collection themselves which they will print out.
The codes can be used in the examination.
Assessment methods and criteria
Any session :
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
- Remote
written exam ( multiple-choice questionnaire, open-ended questions )
- If evaluation in "hybrid"
preferred in-person
Additional information:
Any session :
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
- Remote
written exam ( multiple-choice questionnaire, open-ended questions )
- If evaluation in "hybrid"
preferred in-person
Additional information:
Any session :
On-site
Written evaluation (MCQs, True/False questions, short questions, open questions)
- Distance (if on-site is not possible)
- If evaluation in "hybrid"
preferred "on-site"
Additional information:
The examination will be held on-site unless the health regulations in force on the day of the examination require remote examination.
In all cases, the evaluation methods are those listed below.
The exam is written in the first and second sessions and covers BOTH parts of the course (including social law).
Multiple-choice questions: +1 in case of correct answer; -0.5 in case of incorrect answer; 0 in case of abstention.
The code and legislation used in the course are available to students during the examination.
All documents brought to the examination must be BOUND: single sheets are not allowed.
Students may underline or highlight in these documents. They may cross-reference articles, indicate any key words.
The possession, during the examination, of documents other than those authorised by the teachers is strictly forbidden.
The assessment focuses on the knowledge and application of the legal rules taught (understand, know, render, apply, show analytical and critical thinking)
Cheating = 0/20
Droit fiscal
Any session :
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
- Remote
written exam ( multiple-choice questionnaire, open-ended questions )
- If evaluation in "hybrid"
preferred in-person
Additional information:
Any session :
On-site
Written evaluation (MCQs, True/False questions, short questions, open questions)
- Distance (if on-site is not possible)
- If evaluation in "hybrid"
preferred "on-site"
Additional information:
The examination will be held on-site unless the health regulations in force on the day of the examination require remote examination.
In all cases, the evaluation methods are those listed below.
The exam is written in the first and second sessions and covers BOTH parts of the course (including social law).
Multiple-choice questions: +1 in case of correct answer; -0.5 in case of incorrect answer; 0 in case of abstention.
The code and legislation used in the course are available to students during the examination.
All documents brought to the examination must be BOUND: single sheets are not allowed.
Students may underline or highlight in these documents. They may cross-reference articles, indicate any key words.
The possession, during the examination, of documents other than those authorised by the teachers is strictly forbidden.
The assessment focuses on the knowledge and application of the legal rules taught (understand, know, render, apply, show analytical and critical thinking)
Cheating = 0/20
Work placement(s)
Organizational remarks
Details of the course organization will be given by the professors at the beginning of the course.
Droit fiscal
Details of the course organization will be given by the professors at the beginning of the course.
Contacts
Students may contact Mrs Julie Huynen for any question related to the course.
Droit fiscal
Students may contact Ms Catherine Simon Dubois, assistant, for any question related to the course (Catherine.SimonDubois@uliege.be).