Duration
60h Th
Number of credits
| Master in law (120 ECTS) | 5 crédits | |||
| Master in law (120 ECTS) (Econonomic and social law, minor in management) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The "Fundamentals of Tax Law" course aims to provide students enrolled in the Master of Law programme with a solid and comprehensive training in the general concepts and principles of tax law applicable in Belgium, as well as a general and technical introduction to the substantive and procedural rules specific to the main taxes provided for under federal, regional and local law. This is done in the context of the principles and rules of international and European tax law.
Two distinct parts are planned.
First, the study focuses on what is traditionally known as the general (legal) theory of taxation:
1. Tax as an object of multidisciplinary study: selected issues; statistical overview and international comparisons;
2. The legal concept of tax in Belgian law and the legal significance of this definition;
3. The constituent elements of any tax: technical examination and breakdown of the rules between these different elements;
4. The traditional classifications of Belgian tax law;
5. The Belgian tax system: general overview of the taxes in force in Belgium;
6. The sources of Belgian tax law;
7. The principles governing the introduction of the tax norm into the Belgian legal system;
8. The principles governing the application and interpretation of the tax norm in Belgian law;
9. The tax procedure in Belgian law: general elements.
In a second phase, the course focuses on the substantive law regime of certain taxes selected according to their intellectual and practical interest:
1. Income taxes, mainly personal income tax (including real estate tax) and corporate income tax;
2. Value added tax (VAT);
3. Registration duties;
4. Inheritance tax.
Learning outcomes of the learning unit
The course aims first of all to give law students a solid basic knowledge of the fundamental principles and concepts (domestic and international) of Belgian tax law. The aim is to understand how the exercise of fiscal power is legally conceived, both from a normative and an executive point of view. The fundamental rules and principles are analysed, whether they relate to the introduction of the tax into the Belgian legal system or to its concrete implementation, or even to its contestation.
Part of the course deals with the impact of international and European standards on the exercise of tax power in Belgium. In addition, the tax power is apprehended in the Belgian federal structure as reformed during the successive reforms of the State, in all its institutional complexity.
Secondly, it aims to provide a general introduction to the substantive law regime for a number of selected taxes and, with the help of numerous illustrations, to make students aware of the importance of tax law in all legal professions in the broad sense. It also aims to raise students' interest in a particularly technical and complex subject. After completing this course, students will be able to solve only basic technical questions. However, it will not be possible for them to deal with advanced issues for which further training (additional courses in the private law or economic and social law option; specialised master's degree in tax law) is highly desirable. In this respect, the course is of a fundamental nature, as its name indicates, and is limited to giving the keys to constructing a quality reasoning in this discipline of law.
Prerequisite knowledge and skills
The course requires a basic legal culture in civil, procedural, commercial, social, constitutional and European law. It has preferential links with accounting law and company law.
Planned learning activities and teaching methods
The course is participatory and requires reading by the students before each class. The students are invited, before each class session, to prepare the class by means of prior readings, the reference and content of which are provided at least five days before the scheduled class session.
The face-to-face course then consists of a discussion of the prior readings, practical exercises (particularly from case law), additional oral explanations, and a systematic dialogue between students and teachers. Some techniques provided by the teams software will also be used for this purpose.
A powerpoint support accompanies most of the course sessions.
In the absence of a classical ex cathedra course, it is necessary that students systematically do the indicated preliminary readings, without which the success of the exam is likely to be jeopardized.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
Face-to-face.
Recommended or required readings
A powerpoint projection accompanies each class.
For the first part relating to the concepts and general principles of tax law, a syllabus is made available to students (university press). It must be acquired in order to complete the preliminary readings for each course session. If necessary, other readings are required or recommended/suggested for this same first part.
For the teaching of the substantive law rules relating to personal and corporate income taxes, a small basic syllabus (under construction and incomplete) is made available.
For the VAT part, a complete syllabus is given to the students (without the exercises seen in the oral course).
Finally, a detailed powerpoint is provided for the study of the general principles relating to registration and inheritance tax.
Exam(s) in session
January exam session
- In-person
written exam
August-September exam session
- In-person
oral exam
Additional information:
Open-book exam.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Professor
Marc Bourgeois: marc.bourgeois@uliege.be
Assistants
Gauthier Delobbe :g.delobbe@uliege.be
Martin Cajot: mcajot@uliege.be