Duration
36h Th
Number of credits
| Master in law (120 ECTS) | 5 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course is a course of the Specialised Finality in Private Law of the Master in Law. The "private law" specialization has the specificity of considering the relations between individuals from different aspects. It groups together legal matters relating to patrimony and persons.
As regards assets, this course will analyse the tax treatment of a taxpayer's assets (movable and immovable) in the private sphere but also in the professional sphere (incorporation of a company or holding of shares in a company).
As far as individuals are concerned, in the context of income taxes, these elements will have to be addressed: the impact of the status of spouse, cohabitant or single person on the IPP (joint taxation, recovery, exempted quotas, assisting spouses, conjugal quotient), the status of persons dependent on the taxpayer, etc.
Plan du cours:
- introduction and family taxation (I)
- family taxation (II)
- registration tax and inheritance tax
- taxation of real estate assets (I)
- taxation of real estate assets (II)
- taxation of real estate assets (III)
- Practical work (exam and Q-R)
- Taxation of movable assets (including crypto-currencies and copyright) (I)
- Cayman tax (II)
- Wealth management companies (I)
- Wealth management companies (II)
- TP (exam and Q-R)
Learning outcomes of the learning unit
The aim of the Master's programme is to train students in the practice of law. Students will be able to understand the impact of a management choice on the taxpayer's tax situation and how the income tax system takes into account the taxpayer's family situation. Students will also be able to develop a way of reasoning to solve basic technical questions.
Prerequisite knowledge and skills
Fundamentals of tax law
Planned learning activities and teaching methods
The course is a compulsory course of the Specialised Finality in Private Law of the Master in Law. The course will mainly take the form of classical ex cathedra teaching.
Students will sometimes be asked to do some pre-reading (portfolio of readings) and will be provided with a list of questions to guide their reading and to highlight the importance of certain concepts.
Each new chapter of the course will be introduced by a wooclap session to test the understanding of important concepts covered in the Fundamentals of Tax Law.
Students will also be invited to solve casus (exam questions from previous years), which will be solved collectively in class.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
Face-to-face
Recommended or required readings
The oral presentation will be accompanied by a PowerPoint presentation.
Reading portfolio
Exam(s) in session
Any session
- In-person
written exam
Additional information:
Students will be assessed by means of a written examination, mainly in the form of case studies involving the application of the concepts and rules presented in the oral course.
Work placement(s)
Organisational remarks and main changes to the course
A remediation session will be organised at the end of each chapter. Interested students should send in their questions beforehand (timetable to be specified via myuliege - news).
Before the exam (1st and 2nd sessions), students will have the opportunity to send in their questions in accordance with the procedures laid down and specified via myuliège. However, requests made the day before or on the day of the exam will not be answered.
Contacts
sabine.garroy@uliege.be