Duration
Part I: Personal income tax : 25h Th, 5h Pr
Part II: Corporate income tax : 15h Th
Number of credits
| Advanced Master in Tax Law | 6 crédits |
Lecturer
Part I: Personal income tax : Marc Bourgeois, Nicolas Honhon
Part II: Corporate income tax : Sabine Garroy
Coordinator
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
Part I: Personal income tax
The course consists of two modules, one devoted to personal income tax (IPP) and the other to corporate income tax (ISOC).
The IPP module (taught by Marc Bourgeois) comprises 24 hours, i.e. 8 lessons, plus two practical sessions.
Part II: Corporate income tax
The course consists of two modules, one devoted to personal income tax (PIT) and the other to corporate income tax (CIT).
The ISOC module (titular holder: Sabine Garroy) comprises 15 hours, i.e. 5 lessons
Learning outcomes of the learning unit
Part I: Personal income tax
IPP
The objective of the course is to enable all students to (re)bring themselves up to speed with the structural knowledge of the PPI regime and to consolidate the knowledge of the fundamental principles and concepts, so as to be able to successfully follow the various in-depth courses on IPP, both in the business taxation orientation and in the personal and wealth taxation orientation.
Part II: Corporate income tax
At the end of this course, students will be able to understand the process of determining the tax base and calculating tax, the different transactions, the links between these different transactions and the links between PPI and Isoc. Beyond understanding, students will be able to mobilise the concepts seen in the course in order to apply them to concrete situations. It should enable the student to successfully complete the various ISOC-related advanced courses.
Prerequisite knowledge and skills
Part I: Personal income tax
IPP
Students must have had even basic training or practice in PPI during their previous studies or in some professional activity.
Part II: Corporate income tax
General course on taxation and/or introductory course on corporate taxation.
Planned learning activities and teaching methods
Part I: Personal income tax
IPP
The course is conducted in a classical ex cathedra mode. The teacher nevertheless involves the students in a question and answer session. Each class is accompanied by a powerpoint presentation.
Before each class, students will be invited to read extracts from the book: O. D'AOUT, D. DARTE, N. HONHON, B. MARISCAL and J. PICAVET, L'impôt des personnes physiques, Limal, Anthemis, 2021. These compulsory reading extracts will be specified at least 7 days before the class. On a more ad hoc basis, other prior readings (articles of the Code, decisions of jurisprudence, etc.) will be suggested.
Part II: Corporate income tax
The course is given in the classic ex cathedra mode. The teacher does, however, involve the students in a question-and-answer and case-solving process. Each lesson is accompanied by a powerpoint presentation.
Prior to each class session, students will be invited to read extracts from the syllabus provided. On a more ad hoc basis, other prior reading (articles from the C.I.R., case law decisions, etc.) will be suggested.
Mode of delivery (face to face, distance learning, hybrid learning)
Part I: Personal income tax
In-class lectures and recordings available on the HD Campus.
Part II: Corporate income tax
In-class lectures and recordings available on the HD Campus.
Recommended or required readings
Part I: Personal income tax
IPP
All students are required to have an up-to-date code of law available during class sessions and examinations.
In addition, it is mandatory that students have the following book at their disposal: O. D'AOUT, D. DARTE, N. HONHON, B. MARISCAL and J. PICAVET, L'impôt des personnes physiques, Limal, Anthemis, 2022.
This book can be purchased, for a student price, from the secretariat (Laetitia Debraz). It is imperative to have the 2021 version. The teacher will specify exactly which extracts from the book constitute the material for the examination.
Finally, students will be provided with a personal income tax declaration form.
Part II: Corporate income tax
All students must have an up-to-date law code available during class sessions and examinations.
In addition, students are required to have the syllabus.
Finally, students will be provided with a corporate tax declaration form.
Part I: Personal income tax
Exam(s) in session
Any session
- In-person
written exam
Additional information:
Exam(s) in session
Any session
- In-person
written exam
Additional information:
IPP
Open book, written examination.
The exam consists of practical questions relating to a major case.
The points split between Partim 1 (IPP) and Partim 2 (ISOC) is 50/50.
Part II: Corporate income tax
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
Exam(s) in session
Any session
- In-person
written exam
Additional information:
Open "book", written examination.
The exam will alternate between theoretical questions (on a MCQ or true/false mode, with a short answer time) and practical questions in case format.
Work placement(s)
Part I: Personal income tax
No.
Part II: Corporate income tax
No.
Organisational remarks and main changes to the course
Contacts
Part I: Personal income tax
IPP
Marc Bourgeois marc.bourgeois@uliege.be
Céline Verscheure celine.verscheure@uliege.be
ISOC
Sabine Garroy sabine.garroy@uliege.be
Martin Cajot mcajot@uliege.be
Part II: Corporate income tax
Sabine Garroy : sabine.garroy@uliege.be
Antoine Vermeire : antoine.vermeire@uliege.be
Association of one or more MOOCs
Items online
Part I: Personal income tax
IPP - ISoc et Travaux pratiques
Les notes de cours sont disponibles sur le campus HD :