mgehc2149  2018-2019  Charleroi

6 credits
30.0 h + 15.0 h
Q1
Language
French
Prerequisites
/
Aims

At the end of this learning unit, the student is able to :

1

On completion of this course, students will be able:

  • To resolve the majority of problems relating to tax faced by individuals and companies in the context of their regular business activities;
  • To optimise their tax positions in these simple cases.
 

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Content
1. Personal income tax
  • Notion of tax and general principles
  • The tax base of individuals
  • The family
  • Real estate taxation
  • Taxation of movable assets
  • Conducting a business activity
  • The cessation of activity
  • Individual non-resident income tax scheme
2. Corporation tax
  • Relations between tax and accounting standards
  • Taxable persons
  • Determination of the taxable amount
  • Deductions and exemptions
  • Tax rates
  • Special schemes for liquidation
Teaching methods
Lectures.
Exercices are integrated during lectures.
Jurisprudential illustrations.
Evaluation methods
Written examination.
The student will be evaluated not only on his knowledge, but also:
  • on his ability to use the Belgian Income Tax Code;
  • on his understanding of the mechanisms and rules that are specific to the tax system;
  • on his ability to express a clear and structured answer to the asked questions.
Other information
/
Online resources
/
Bibliography
  • Syllabus
  • De Wolf, M., Thilmany, J. et Malherbe, J. (2013), Impôt des personnes physiques, Larcier
  • Darte, D., et Noël, Y. (2017), Maîtriser l'impôt des sociétés, EdiPro
Teaching materials
  • Syllabus
Faculty or entity


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Management (shift Schedule 2)
6