6 ECTS credits
150 h study time

Offer 4 with catalog number 4001498ENR for all students in the 2nd semester at a (E) Master - advanced level.

Semester
2nd semester
Enrollment based on exam contract
Impossible
Grading method
Grading (scale from 0 to 20)
Can retake in second session
Yes
Taught in
Dutch
Faculty
Faculty of Law and Criminology
Department
Tax Law
Educational team
Michel Maus (course titular)
Activities and contact hours

39 contact hours Lecture
26 contact hours Seminar, Exercises or Practicals
90 contact hours Independent or External Form of Study
Course Content

In the course, registration- and inheritance tax are discussed as it is applied in the three regions. Time is taken to look at competency frameworks, the workings of tax at the level of substantive and formal law and internal developments. In the lectures the student is presented with advanced knowledge of the reference framework for discussed taxes. The student must independently integrate a number of specific developments within the reference framework. The assignment covers a number of concrete topics with particular practical relevance where the student must make the transition from theory to practical application.

Course material
Handbook (Required) : Handboek registratierechten, A. Peeters & T. Wustenberghs., 2de, Intersentia (Antwerpen), 9789400011380, 2022
Handbook (Required) : Handboek successierechten, Dirk De Groot, 3de, Intersentia (Antwerpen), 9789400011373, 2020
Additional info

-  Lecture, combined with practical exercises and individual study.

- A complete digital lesson series is made available for working students which will allow them to process the study material better. This digital lesson series is stored via the ‘digiles’ system on the online study platform Pointcarré and is also available to non-working students.

Learning Outcomes

General competencies

The student:

- has an advanced level of knowledge regarding registration tax and inheritance tax and demonstrates contextual insight in the matter.

- is competent in dealing with legal fiscal sources.

- demonstrates insight into the creation of the rules and draws a connection to basic fiscal principles and juridical provisions.

- is able to place situations back into a relevant fiscal framework and possesses the ability to integrate new knowledge into the frame of reference.

- demonstrates the ability to think in a flexible and innovative manner and to draw connections to other legal domains, in particular civil law and constitutional law.

Grading

The final grade is composed based on the following categories:
Oral Exam determines 100% of the final mark.

Within the Oral Exam category, the following assignments need to be completed:

  • Oral Exam with a relative weight of 1 which comprises 100% of the final mark.

    Note: Written exam that determines contextual knowledge and insight into the material as well as the practical knowledge of the student.

    The use of legal texts during the exam is compulsory. The legal code or legal texts may not have any notes or cross-references. Only underlining, highlighting and use of empty post-its are permitted.

Additional info regarding evaluation

Oral exam with mandatory use of legal code.

Underlining and highlighting is permitted in the law book and/or law texts, as well as empty post-its. Cross-references or notes are not permitted.

The student may receive individual feedback after the exam upon request.

Allowed unsatisfactory mark
The supplementary Teaching and Examination Regulations of your faculty stipulate whether an allowed unsatisfactory mark for this programme unit is permitted.

Academic context

This offer is part of the following study plans:
Master of Notarial Law: default (only offered in Dutch)