Registration fees, notarial aspects

Duration

20h Th

Number of credits

Lecturer

Marc Bourgeois

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The course on "registration fees" is specifically designed to meet the specific needs of (future) notary practice.

It is divided into four main parts:
- the first part deals with registration as a formality (its effects, which registrations are mandatory, who must complete registrations, the timelines involved, the possible sanctions, etc.);
- the second part presents the general principles applicable to the collection of all registration fees;
- the third part describes the liquidation provisions that characterise several proportional fees: real-estate sales, distributions, donations, company deeds, leases (these topics were chosen because of their relevance to notarial practice);
- the fourth and last part deals with the rules that govern fee restitutions, as well as the legal process in case of fraud.

The laws applicable in all three of Belgium's regions is studied systematically, including a comparison between the provisions in force in each region.

Learning outcomes of the learning unit

Registration fees are part of a notary office's everyday activities. As a result, this course is naturally a requirement for all students who wish to earn an advanced master in the notarial field. Obviously, it is also of interest to any legal professional wishing to specialise in taxes. It should be noted, however, that another course on registration fees, designed and structured differently for students unfamiliar with notarial practice, is taught as part of the advanced master in tax law. Finally, the course can be considered as an addition to the courses on property law, on contract law and on the general theory of obligations.

Prerequisite knowledge and skills

This course assumes that students have solid legal training not only on taxation, but also - and especially - on general theory of obligations, property law, contract law and civil law on donations. This is why the course is intended for students in the advanced master in notary law.

Planned learning activities and teaching methods

Classes are held during the first term. Before each class, students receive a chapter of the course book which they absolutely must read before class. The actual classes consist only in:

• questions and answers sessions on the assigned chapter of the course book;
• actual case studies related to the assigned chapter of the course book;
• exercises based on case law.

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-Face

Recommended or required readings

A detailed course book (in development) will be given to students, one chapter as the time, as the course progresses. Students may be asked to acquire, if necessary, doctrine articles or official documents (circulars, etc.).

Exam(s) in session

January exam session

- In-person

written exam ( open-ended questions )

August-September exam session

- In-person

oral exam

Continuous assessment


Additional information:

1st session: written exam (case study with time given for preparation)

2nd session: oral exam (case study with time given for preparation)

Students may not bring their notes to the exam. They may only use their codes (registration duties code and Flemish tax code ; civil code) and, as the case may be, the last relevant amendments of the tax legislation in force.

This course also uses a system of ongoing evaluation during class. The professor in charge of the course (Marc Bourgeois) and his teaching assistant (Amandine Baltus) will, at each class, attribute a mark, comprised between 0 and 2, for the ongoing evaluation, representing a positive assessment of the student's participation in class (proactivity and relevance), if appropriate. At the end of the year an average will be made out of the 10 classes to obtain a final mark between 0 and 2. This mark will add up to the exam's, before rounding up or down.

Students who do not attend classes won't receive negative marks.

Work placement(s)

Organisational remarks and main changes to the course

Contacts

Pr. M. Bourgeois : Marc.Bourgeois@uliege.be
Tel. : 043664883
Assistant:
A. Baltus : Amandine.Baltus@uliege.be
 

Association of one or more MOOCs

Items online