Income tax, in-depth elements: IPP

Duration

25h Th, 5h Pr

Number of credits

Lecturer

Marc Bourgeois, Nicolas Honhon

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, examination in June

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

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.

Learning outcomes of the learning unit

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.
 

Prerequisite knowledge and skills

IPP

Students must have had even basic training or practice in PPI during their previous studies or in some professional activity.

 

Planned learning activities and teaching methods

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.

 

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

In-class lectures and recordings available on the HD Campus.

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.

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. 




 

 

Work placement(s)

No.

Organisational remarks and main changes to the course

Contacts

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 

Association of one or more MOOCs

Items online