2023-2024 / Advanced Master

Tax Law

60 crédits

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  • Organisation
  • Théorie
  • Pratique
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Information
Academic supervisor: Professor Marc BOURGEOIS
Secretaries: Laetitia Debraz and Doriane SERVELLO
Phone number: 04/232.73.21 - 04/232.73.77
Laetitia.Debraz@uliege.be - Doriane.Servello@uliege.be

Compulsory courses

B1
21Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI0218-1VAT B1Q124--4
DROI8047-1Aspects of European tax law B1Q115--2
DTFE0009-1Final workB1TA15
Participation in two seminars on a specific tax theme - [6h Seminar]   --[+] 
Participation in a methodological seminar - [3h Seminar]   --[+] 
A test consisting either of drafting a dissertation or of participating in a tax game
  --- 
Coordination: Jean-Michel Degée and Sabine Garroy

Optional courses

B1
39Cr

Choose a course from:

B1
39Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits

General taxation track

B1
39Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2008-3Income tax, in-depth elementsB1Q16
Part I: Personal income tax   255- 
Part II: Corporate income tax   15-- 
DROI2007-1Registration and succession fees B1Q127--4
DROI1325-1Tax procedures B1Q221--3
DROI8048-1Aspects of international tax law B1Q115--2
DROI1360-1Regional and local taxation B1Q112--2

Choose 1 course depending on its legal qualification amongst:

B1
4Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2346-1General principles of fiscal law - [10h Lecture] B1Q120-[+]4
GEST2095-1Accounting elements - [10h Lecture] B1Q120-[+]4

Choose one option from the following :

B1
18Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits

Business taxation (national and international aspects)

B1
18Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2012-1From annual accounts to the statement of income : relationships between accounting and tax systemB1Q24
Partim 1   15-- 
Partim 2   12-- 
DROI1361-1Corporate tax lawB1Q24
Part 1: Restructuring and reorganisation   15-- 
Part 2: Relationships between connected companies (national and multinational groups)   15-- 

Choose one course from the following :

B1
4Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4

Choose at least 6 credits of courses from the following:

B1
6Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2348-1Penal law of Companies B1Q115--2
DROI1363-1Taxation and public authorities, social economy and the non-market sector B1Q215--2
DROI2343-2VAT: advanced aspects B1Q215--2
DROI2011-1Tax status of corporate managers B1Q215--2
GEST7048-1Introduction to transfer pricing B1Q215--2
DROI1280-1Special questions of tax law relating to international activities B1Q215--2
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4

Wealth taxation (national and international aspects)

B1
18Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI2022-2Registration and succession fees: specialisation B1Q212--2
DROI2020-2Property and succession planning B1Q224--4
DROI2019-3Savings and insurance taxation B1Q218--3

Choose at least 9 credits of courses from the following:

B1
9Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DROI1364-1Aspects of civil law - [10h Lecture] B1TA10-[+]3
Notice : compulsory course for non-law students enrolled in this option unless they have been exempted by the jury
DROI1365-1Estate planning: in-depth subjectsB1Q24
Estate companies   10-- 
Part 2: international aspects   15-- 
DROI2018-3Real Estate Taxation B1Q218--3
DROI2017-2Family tax law B1Q212--2
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4

Customs compliance track

B1
39Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits

International & European tax law 

DROI8045-1Customs and excise, elements B1Q121--3
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4
DROI2348-1Penal law of Companies B1Q115--2

Operational Management & International Commerce

GEST0093-1Operations and quality management B1Q230--5

Choose one course from the following :

B1
5Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
GEST3032-1eBusiness and eCommerce (english language) B1Q130--5
DROI8064-2International trade lawB1Q15
International trade cooperation   18-- 
International sales contracts   6-- 

Customs procedures

DROI8049-1Special border procedures
Nicolas Laurent
B1Q128--4
DROI8050-1Customs tariffs, origin and value classifications B1Q256--4
DROI8051-1Import/export - Customs declarations B1Q235--4
GEST7063-1Customs Compliance in eCommerce (english language)
Philippe Heeren, Yves Melin
B1Q228--4
DROI8052-1Customs VAT B1Q121--4

Optional free course

B1
5Cr
CodeDétailsBlocOrganisationThéoriePratiqueAutresCrédits
DSTG1001-1Internship - [150h internship] B1TA--[+]5