Impôt des sociétés approfondi

mgehc2153  2022-2023  Charleroi

Impôt des sociétés approfondi
6.00 credits
15.0 h + 15.0 h
Q1
Teacher(s)
Thilmany Jean;
Language
French
Prerequisites
/

The prerequisite(s) for this Teaching Unit (Unité d’enseignement – UE) for the programmes/courses that offer this Teaching Unit are specified at the end of this sheet.
Main themes
Studies of the tax implications of transactions involving the following elements:
  • Share capital and fiscal capital: constitution, increase, reduction and repayment of capital;
  • Revaluation gains;
  • Tax-free reserves (investment reserve, subsidies, etc.);
  • Capital gains realised;
  • Transferring a universality of assets or a branch of activity;
  • Dividends;
  • Share redemption;
  • Liquidation.
Learning outcomes

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

1 On completion of this course, students will be able to master the short- and long-term tax implications of the main transactions performed by a company.
 
Content
Fiscal capital: constitution, increase, reduction and repayment of capital
Tax-free reserves (write-downs on receivables, provisions for liabilities and charges, subsidies…)
Revaluation gains
Dividends
Indirect profit transfers
Liquidation
Acquisition of own shares
Transferring  a universality of assets or a branch of activity
Teaching methods
Lectures illustrated by exercises and case studies.
On completion of this course, students will be able to master the short- and long-term tax implications of the main transactions performed by a company.
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.
Online resources
Syllabus and PowerPoint files (on the Student Corner)
Bibliography
- Manuel pratique d'impôt des sociétés, L. Deklerck, Larcier, 11e éd., 2020
- Maîtriser l'impôt des sociétés, D. Darte et Y. Noël, Edipro, Ed. 2022
Teaching materials
  • Syllabus + fichiers PowerPoint
Faculty or entity
CLSM


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

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

Executive certificate in Corporate Tax