Duration
10h Th, 10h Lect.
Number of credits
| Advanced Master in Tax Law | 3 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
All year long, with partial in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The course was created specifically to allow students who have not had basic training in civil law during their previous studies to become familiar with the fundamental concepts and principles of certain branches of civil law.
The branches of civil law that are taught have been selected according to their particular interest in the learning and application of tax law. Indeed, taxation is superimposed on the rules and concepts of civil law in such a way that it is necessary to understand them beforehand in order to master the tax rules.
The civil law systems studied in this course are the following:
- General theory of obligations and contract law;
- Law of matrimonial regimes;
- Law of gifts and successions;
- Law of property.
It is emphasized that this course is only intended to give the essential and fundamental elements useful for tax practice, without going into the detail and complexity of these legal matters.
Learning outcomes of the learning unit
Students must have understood and mastered the most essential notions and rules of civil law, useful for the study and practice of tax law. This basic knowledge will make it easier to follow tax law courses and, more specifically, tax law related to assets and the family.
Prerequisite knowledge and skills
No prerequisite.
Planned learning activities and teaching methods
The course is essentially based on self-learning by the students, through well indicated and specified readings to be done by the students prior to the contact sessions with the teacher.
These readings are communicated in advance by the teacher and can, if necessary, be replaced by the obligation to watch a video or to work on a "mooc".
The contact sessions with the teacher and two collaborators (four 1h30 sessions) are intended to test the comprehension of the texts read (or the video clips/mooc viewed), to exchange with the students on the content of the texts or the material viewed and to give additional explanations according to the questions asked by the students.
Mode of delivery (face to face, distance learning, hybrid learning)
Remote course
Additional information:
Contact sessions with the teacher are done online through the Teams platform.
Course materials and recommended or required readings
The teacher and his collaborators will send the students, at least fifteen days before each scheduled contact session, the documents to be read beforehand by the students, as part of their self-study. For each document sent, specific reading instructions are provided.
Continuous assessment
Additional information:
The teacher will set an overall grade after an ongoing assessment that takes into account the following parameters:
- Successful completion of the readings (or viewing of videos/mooc) prior to the contact sessions;
- Effort to understand the content of the readings (or viewing) and ability to formulate questions based on the readings (or viewing);
- Effective participation in (compulsory) contact sessions with the teacher and actual interactivity during these sessions;
- The ability to apply the concepts and rules seen to concrete cases, based on the resolution of cases submitted by the teacher to the students.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Marc Bourgeois
marc.bourgeois@uliege.be
Amandine Baltus
Amandine.Baltus@uliege.be