Fiscalité directe

mgehc2149  2023-2024  Charleroi

Fiscalité directe
5.00 credits
30.0 h + 15.0 h
Q1
Teacher(s)
Ceci Emanuele; Van de Velden Kim;
Language
French
Prerequisites
/
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 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.
 
Content
1.  Introduction
  • General principles of law and Belgian taxation
  • Interaction with commercial, corporate and accounting law
2. Personal income tax (PIT)
  • PIT income categories
  • The tax base of individuals
  • The personal situation of the taxpayer
  • Real estate taxation
  • Taxation of movable assets
  • Conducting a business activity
  • Individual non-resident income tax 
3. Corporate income tax
  • Relations between tax and accounting standards
  • Taxable persons
  • Determination of the taxable basis
  • Deductions and exemptions
  • Tax computation
  • Notions of international taxation
  • Group taxation and restructurings
  • Basic notions of tax litigation
Teaching methods
Lectures.
Exercices are integrated during lectures.
Jurisprudential illustrations.
Evaluation methods
Topical paper (20%)
Written examination (80%)
The student will be assessed not only on his knowledge, but also:
  • on his ability to use the Belgian Income Tax Code;
  • on his understanding of the  tax mechanisms and tax rules;
  • on his aptitude to apply them in practice;
  • on his ability to express a clear, concise and structured answer to the asked questions, with reference to the applicable legal provisions.
Other information
/
Online resources
  • Slides on the Student Corner before the written examination
  • Ad hoc documents on the Student Corner
  • www.fisconetplus.be
  • www.curia.eu
Bibliography
  • De Wolf, M., Thilmany, J. et Malherbe, J. (2013), Impôt des personnes physiques, Larcier
  • Darte, D., et Noël, Y. (2020), Maîtriser l'impôt des sociétés, EdiPro
  • Deklerck, L., (2020), Manuel pratique d'impôt des sociétés, Larcier, 11e éd.
  • Meskens, C. et Decock, B. (2023), Vademecum vennootschapsbelasting, Larcier
Teaching materials
  • Slides sur le Student Corner avant l'examen écrit
  • Documents ad hoc (doctrine ou jurisprudence) expressément mentionnés comme obligatoire sur le Student Corner
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)
FEHC2M
5