Special topics of corporate income tax

6 ECTS credits
150 h study time

Offer 2 with catalog number 4022240DER for all students in the 1st semester at a (D) Master - preliminary level.

Semester

1st semester

Enrollment based on exam contract

Possible

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

Sibylle Van Belle (course titular)

Activities and contact hours

26 contact hours Lecture
90 contact hours Independent or External Form of Study

Course Content

The study section aims to provide a thorough scientific knowledge of corporate income tax and an understanding of its structure. After an introduction to the basic principles applicable to this tax, the course focuses on the taxpayers subject to corporate income tax, the taxable income and deductible expenses, the determination of the taxable result through 'operations' and the calculation of the corporate income tax. The link between corporate income tax and accounting law is systematically emphasised. The corporate income tax section is rounded off with an exercise in which all the aspects learnt are once again dealt with in practice. The students are required to contribute to this exercise.

Course material

Handbook (Required) : Basisbegrippen vennootschapsbelasting, M De Jonckheere, Brugge, Die Keure, 9781090152091, 2023
Digital course material (Required) : Powerpointpresentaties die ter beschikking worden gesteld, M De Jonckheere, Canvas
Digital course material (Recommended) : Lesopnames, M De Jonckheere, Canvas
Practical course material (Required) : Relevante fiscale wetboek (WIB92), Naar keuze

Additional info

The student should go through the study material in advance and familiarise himself with the applicable codes. The student must be able to apply the existing tax rules to new situations.

Working methods: teaching, interactive lectures.

DAY STUDENTS 1 WORKING STUDENTS

LECTURES: 26 hours (13 x 2)

SELF: 90 hours

assimilating course during semester, at a rate of 2 hours/lecture: 26 hours
preparing for exams: 90 hours

Learning Outcomes

General competencies

This course aims to provide students with a thorough knowledge of Belgian corporate income taxation.

In addition to the knowledge of the basic concepts as such, the practical implementation of these concepts will also be discussed, so that the theoretical explanation is illustrated with numerous examples inspired by practical knowledge.

Students are expected to:

have a thorough knowledge and understanding of Belgian corporate income taxation
be proficient in detecting and using tax legislation and be able to understand and critically analyse this legislation
are able to put plain factual events in a fiscal-legal context and apply the correct fiscal legislation to them
be able to reflect on the interaction between corporate income taxation and accounting law
to describe and explain the evolution of legislation
to recognise basic tax concepts and general principles in the relevant legislation

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 100 which comprises 100% of the final mark.

Additional info regarding evaluation

The written exam consists of open questions in which both the theoretical knowledge and the practical implementation of corporate income tax are tested and in which parts of the course must be combined.

The student communicates in writing in a professional manner adapted to the specific context in the instruction language of the course.

Answers must be explained. Some simple practical tax facts may also need to be translated and solved. The applicable legislation must be articulated in such a way that the answer show that the student understands the scope of the legal provisions and their applicability to the specific case. The topics also test the student’s ability to fluently use law books.

The use of dictionaries is allowed. Self-printed legal texts may not be used, with the exception of those that have been made available on Canvas.

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