Teacher(s)
Language
French
Main themes
The aspects of taxation law taught during this course include: " Sources and principles of tax law: concept of tax and other compulsory contributions; the relationship between tax law and other branches of law; the allocation of powers between levels of government in the area of taxation; protection of taxpayers, including double taxation issues; the powers of tax administrations and an introduction to tax procedure. "
Direct taxes: - personal income tax: the scope and concept of residence; categories of income and determination of the basis for taxation; calculation of the tax to include the personal and family situation of the taxpayer;
- Corporate income tax: the history of this tax, links with the tax rules on personal income and territorial application.
- Introduction to indirect taxation, in particular Value-added tax, registration duties and environmental taxation
Direct taxes: - personal income tax: the scope and concept of residence; categories of income and determination of the basis for taxation; calculation of the tax to include the personal and family situation of the taxpayer;
- Corporate income tax: the history of this tax, links with the tax rules on personal income and territorial application.
- Introduction to indirect taxation, in particular Value-added tax, registration duties and environmental taxation
Learning outcomes
At the end of this learning unit, the student is able to : | |
| 1 | This course aims to teach students the basic general principles and main taxes of the Belgian tax system. The course focuses upon direct taxation (tax on personal and corporate income) and indirect taxation (value-added tax, inheritance tax and property registration tax). The course is supplemented by an introduction to European and international taxation. More precisely, objectives are as follows: To situate the general principles governing the division of responsibility for taxation within the relationship between the taxpayer and the tax administration. To understand the socio-economic effects of specific tax mechanisms To establish links between tax law and other branches of law To understand and evaluate specific basic concepts for each type of taxation To cultivate a thorough knowledge of the legal provisions and jurisprudence relating to the content of this course. This is the basic course in tax law, which can be supplemented by the "focus" course on "Company law" and the option "Tax law". |
Content
The aspects of taxation law taught during this course include: " Sources and principles of tax law: concept of tax and other compulsory contributions; the relationship between tax law and other branches of law; the allocation of powers between levels of government in the area of taxation; protection of taxpayers, including double taxation issues; the powers of tax administrations and an introduction to tax procedure. "
Direct taxes: - personal income tax: the scope and concept of residence; categories of income and determination of the basis for taxation; calculation of the tax to include the personal and family situation of the taxpayer;
- Corporate income tax: the history of this tax, links with the tax rules on personal income and territorial application.
- Introduction to indirect taxation, in particular Value-added tax, registration duties and environmental taxation
Direct taxes: - personal income tax: the scope and concept of residence; categories of income and determination of the basis for taxation; calculation of the tax to include the personal and family situation of the taxpayer;
- Corporate income tax: the history of this tax, links with the tax rules on personal income and territorial application.
- Introduction to indirect taxation, in particular Value-added tax, registration duties and environmental taxation
Teaching methods
Lectures complimented with interactive,practice-oriented sessions, for which preparatory readings are required.
Evaluation methods
Assessment in the form of a written examination in the January session for 12 points out of 20.
Continuous assessment in the form of two tests of theoretical and practical knowledge (MCQs and open questions) to be held during the semster, for a total of 8 points out of 20 in the final mark. In case of justified absence(s), a make-up test is organised in December.
If the credits for LDROI2101 are not validated in the January session, the result of the continuous assessment is carried over to the August session.
Continuous assessment in the form of two tests of theoretical and practical knowledge (MCQs and open questions) to be held during the semster, for a total of 8 points out of 20 in the final mark. In case of justified absence(s), a make-up test is organised in December.
If the credits for LDROI2101 are not validated in the January session, the result of the continuous assessment is carried over to the August session.
Bibliography
Une bibliographie d'ouvrages de reference est fournie aux étudiants au début du cours
Teaching materials
- Voir la rubrique "Ressources en ligne"
- Droit fiscal général - Syllabus 2022-2023
- TVA et droits d'enregistrement - 2022-2023 (deux parties)
- M. De Wolf, J. Thilmany et J. Malherbe, Impôt des personnes physiques, Bruxelles, Larcier, 2013
- Ch. Herbain, M. Lamensch et E. Traversa, Taxe sur la valeur ajoutée, Bruxelles, Larcier, 2022
- Code fiscal
Faculty or entity
