Registration and succession fees

Duration

27h Th

Number of credits

Lecturer

Raphaël Douny

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

Within the context of the core curriculum of the specialised master's degree in fiscal law, the course in registration and inheritance law aims to familiarise students and help them to tackle these two subjects in an interactive way, through theoretical presentations and practical exercises. This general course focuses more on registration law than on inheritance law. The latter is mainly dealt with from the point of view of its interaction with registration law.

The registration law part is divided into three parts:

- the necessary procedures of registration;
- the general rules of collection;
- the study of proportional fees. There will be a special focus on the right to sell, to split, capital invested and gift fees, and the particularities of each of the three regions will be highlighted.

Practical exercises will be done in class with the students or made available to them.

The subject of inheritance law will include a part devoted to the general principles and another to an introduction on the various fictions established by articles 3 to 14 of the Code.

Learning outcomes of the learning unit

The aim of the course is to enable students to familiarise themselves with all the civil and tax implications involved when they recommend a transfer operation for a fee or free of charge (with or without the intention to make a donation) or division of the immovable or movable property.

Experience has revealed that students who work in tax affairs will quickly be faced with these taxes and a lack of knowledge can put their clients at a serious disadvantage.

The major principles of inheritance law will be dealt with since a lack of knowledge can be even more harmful.

Prerequisite knowledge and skills

These subjects require good knowledge of civil law (division of ownership rights, gift, lease, etc.), which students will be able to perfect through the notes as well as exercises done during the classes.

Planned learning activities and teaching methods

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

Face-to-face course


Additional information:

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Course materials and recommended or required readings

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Exam(s) in session

January exam session

- In-person

written exam

August-September exam session

- In-person

oral exam


Additional information:

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Work placement(s)

Organisational remarks and main changes to the course

Contacts

Students can contact the teacher by e-mail at the following addresse: rdouny@uliege.be.

Association of one or more MOOCs

Items online