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