Duration
28h Th
Number of credits
| Advanced Master in Tax Law | 4 crédits |
Lecturer
Nicolas Laurent
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
Day 1: Customs warehouses:
- Reminder of legislation (basic training)
- Advantages and comparison with temporary storage facilities
- Authorisations, simplifications and customs bonds
- Record keeping
- Declarations
- Reminder of legislation (basic training)
- Advantages
- Authorisations, simplifications and customs bonds
- Record keeping
- Declarations
- Reminder of legislation (basic training)
- Advantages
- Authorisations, simplifications and customs bonds
- Record keeping
- Declarations
- Reminder of legislation (basic training)
- Advantages
- Authorisations, simplifications and customs bonds
- Record keeping
- Declarations
- Reminder of legislation (basic training)
- Advantages
- Authorisations, simplifications and customs bonds
- Record keeping
- Declarations
- Reminder of legislation (basic training)
- Advantages
- Authorisations, simplifications and customs bonds
- Record keeping
- Declarations
Learning outcomes of the learning unit
Use of specific regimes, drawing the advantages of this legislation, requesting authorisations from customs authorities.
Prerequisite knowledge and skills
Planned learning activities and teaching methods
Cases, exercises, lectures
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Recommended or required readings
Consolidated Union Customs Code (UCC) (2016 and 2018 modifications):
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2013R0952:20200101:FR:PDF
Consolidated delegated regulation (2016, 2017, 2018, 2019 and 2020 modifications);
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2015R2446:20200716:FR:PDF
Consolidated implementing regulation (2016,2017, 2018, 2019 and 2020 modifications):
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:2015R2447:20200720:FR:PDF
Consolidated TDA version Version TDA consolidée
Guidelines for specific regimes Lignes directrices Régimes particuliers TAXUD/A2/SPE/2016/001 - Rev 13 - EN
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
In both the first and second sessions, the examination will take the form of a written assessment (MCQs and/or open-ended questions) in-person.
In exceptional cases, for duly substantiated reasons and after approval by the Board, the examination may take the form of a distance oral examination.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
nicolas.laurent@minfin.fed.be