Special Topics of Personal Income Tax

6 ECTS credits
150 h study time

Offer 1 with catalog number 4004181FEW for working students in the 1st and 2nd semester at a (F) Master - specialised level.

Semester

1st and 2nd semester

Enrollment based on exam contract

Possible

Grading method

Grading (scale from 0 to 20)

Can retake in second session

Yes

Enrollment Requirements

NOTE: registration for this course is only possible for working students. Day students can register for courses whose code ends with an R. At Inschrijven / studentenadministratie@vub.be you must be registered at the VUB as a working student for the current academic year.

Taught in

Dutch

Faculty

Faculty of Law and Criminology

Department

Tax Law

Educational team

Michel Maus (course titular)

Activities and contact hours

36 contact hours Lecture
80 contact hours Independent or External Form of Study

Course Content

This course in only taught in Duch.

This course means to give an in depth study of a number specific topics of direct tax law and to closely monitor recent devellopments in direct taxes.

Treated topics are:

the tempral effect of income taxes, i.e. the coupling of taxable transactions to a taxable period, the link between a taxable period and a tax year, the assesment periods...
refreshment course of corporate income tax based on a practical case and the tax assessment note
discussions on recent tax developments based upon the journals 'fiscoloog and fiscale actualietit'
tax aspects of reorganisations, mergers and divisions
the professional organisation of tax conslutants

Course material

Practical course material (Required) : Wetboek naar keuze (niet-geannoteerd)
Digital course material (Required) : Powerpointpresentaties die ter beschikking worden gesteld, M De Jonckheere, Canvas
Handbook (Required) : Basisbegrippen vennootschapsbelastingen, M De Jonckheere, N De Beule Olivier Gios, Brugge, Die keure, 9781090152091, 2023
Handbook (Recommended) : Vademecum Vennootschapsbelasting, C. Chevalier, Brussel, Larcier, 9789400015043, 2021
Practical course material (Required) : Nieuwsbrieven 'fiscoloog' en 'fiscale actualiteit', In de BIB

Additional info

Syllabus and notes made by the students.

Learning Outcomes

General competencies

this course in only taught in Duch, see objectives in Duch version

Grading

The final grade is composed based on the following categories:
Oral Exam determines 60% of the final mark.
SELF Presentation determines 40% of the final mark.

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

Examen les/gastlezing with a relative weight of 6 which comprises 60% of the final mark.

Within the SELF Presentation category, the following assignments need to be completed:

Fiscale actualiteit with a relative weight of 2 which comprises 20% of the final mark.
Deontologie belastingconsulent with a relative weight of 2 which comprises 20% of the final mark.

Additional info regarding evaluation

The participation in the discussion on recent tax developments will be evaluated during class.

the written exam concerns the topic 'reorginizations'.

The oral exam covers the actual lectures and guest lectures, as well als the deontology of tax consultants and recent tax devellopments.

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