Tax Law

6 ECTS credits
153 h study time

Offer 2 with catalog number 1001656BNR for all students in the 2nd semester at a (B) Bachelor - 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

Enrollment Requirements

Je hebt ‘Algemeen Boekhouden’ en 'Ondernemingsrecht' gevolgd, alvorens ‘Fiscaliteit’ op te nemen. Studenten die ingeschreven zijn in de verkorte bachelor toegepaste economische wetenschappen, kunnen inschrijven voor dit opleidingsonderdeel, zij moeten minstens ingeschreven zijn voor ‘Algemeen Boekhouden'.

Taught in

Dutch

Faculty

Faculty of Social Sciences & SolvayBusinessSchool

Department

Business

Educational team

Sibylle Van Belle (course titular)

Activities and contact hours

20 contact hours Lecture
7 contact hours Seminar, Exercises or Practicals
145 contact hours Independent or External Form of Study

Course Content

After a discussion of the general principles which govern the actual taxation, an overview is given of the Belgian taxes currently in existence, including the concrete problems of securement of tax arrears.
The personal tax, the company tax and the VAT are discussed in more detail.
The course is completed with a practical session focussed on the application of the general knowledge to specific company tax law and with a discussion of personal tax returns.

Course material

Course text (Required) : Syllabus ondernemingsfiscaliteit
Handbook (Required) : Basisbegrippen fiscaal Recht, M. Delanote, M. Maus, Brugge, Die Keure, 9789048636372, 2019

Additional info

Not applicable.

Learning Outcomes

General competencies

The course aims to give the students a frame of reference regarding the Belgian taxes. In this process, the recent developments in the field of tax law are explained by setting them out against a wider background.

Grading

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

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

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

Additional info regarding evaluation

Not applicable.

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