6 ECTS credits
150 h study time
Offer 4 with catalog number 4022054FER for all students in the 1st semester at a (F) Master - specialised level.
This course will introduce the students in all aspects of tax law proceedings ( included tax fraud rules ) in direct and indirect taxation. During this course federal, regional and local taxes will be examined. The focus of tax law proceedings consists in the determination of the taxable base, tax auditing and tax recovery, as well as in the guarantee of basic law protection for the taxpayers.
The first part of the course will focus on taxation procedure itself, this means the legal framework regarding tax declaration, investigation powers of the tax administration, the burden of proof of the tax administration and tax recovery.
The second part of the course will focus on tax litigation, this means both existing administrative and juridical proceedings which can be used in order to protest against implied taxes.
The third part of the course will focus on the legal framework of fraud repression ( administrative en criminal prosecution ) and taxpayers protection.
Digital course material (required):
For this course ppt’s and other documents will be posted on the learning platform on behalf of the students.
Apart from the theoretical knowledge of tax proceedings and the ability to apply this knowledge in practice, students should be able to analyse and criticize existing law on the basis of basic tax and constitutional principles.
More specific, students should be able to:
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:
The examination of this course is an oral examination. Students however are allowed to prepare their exam in writing. The use of tax codes is allowed. The endscore of the student is fully determined by the oral examination.
This offer is part of the following study plans:
Master of Laws: Dual Master in Comparative Corporate and Financial Law (only offered in Dutch)
Master of Laws: Civil and Procedural Law (only offered in Dutch)
Master of Laws: Criminology (only offered in Dutch)
Master of Laws: Economic Law (only offered in Dutch)
Master of Laws: Tax Law (only offered in Dutch)
Master of Laws: International and European Law (only offered in Dutch)
Master of Laws: Public Law (only offered in Dutch)
Master of Laws: Social Law (only offered in Dutch)
Master of Laws: Criminal Law (only offered in Dutch)
Master of Laws: Law and Technology (only offered in Dutch)