Duration
15h Th
Number of credits
| Advanced Master in Tax Law | 2 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
1. Aim of the course
This course aims to introduce students to tax law applicable to the issue of the status of company executives.
It involves using legal (and critical) reasoning on the subject, from a multidisciplinary perspective.
2. Content
- tax status of the executive of an independent company as a natural person.
- tax status of the executive of an independent company as a corporation : the management company.
- supplementary pensions for executives
- tax status of executives: alternative remuneration.
- tax status of executives: international dimension.
Learning outcomes of the learning unit
By the end of the course, students must be able to:
- Understand the concepts and basic principles governing tax law and be able to apply them;
- produce a critical, legally supported analysis of the various provisions examined;
- resolve sample cases.
Prerequisite knowledge and skills
Course in basic tax law.
Course from the core part of the Specialised Masters in Tax Law (particularly the course on Income Tax - in depth subjects and the course on Accounting Elements for Lawyers).
Planned learning activities and teaching methods
Lectures with complete written material.
Oral presentation of case studies.
Interactivity with the students.
The students' active participation is strongly encouraged through questions asked by the teacher. Because the students are taught in small groups, it is possible to adopt an interactive method.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
The course combines theory and practical work.
Students are required to attend the classes so that they can interact. Most parts of the course will be recorded. Students will be informed of this in advance.
Students must have a copy of the Tax Code (including the international conventions preventing double taxation) which the students can annotate for the exam.
Course materials and recommended or required readings
Compulsory reading:
- course notes
- certain jurisprudential and administrative decisions and certain academic articles referred to by the teacher.
Recommended reading:
- doctrinal, case law and administrative references mentioned in the course notes.
Exam(s) in session
May-June exam session
- In-person
written exam ( open-ended questions )
August-September exam session
- In-person
oral exam
Additional information:
June session :
- In-person
written exam ( open-ended questions )
- Remote
written exam ( open-ended questions )
- If evaluation in "hybrid"
preferred in-person
August-september session :
- In-person
oral exam
- Remote
oral exam
- If evaluation in "hybrid"
preferred in-person
Additional information:
There will be a written exam in the first exam session and an oral exam during the second session.
Students must be able to memorise the principles and concepts taught in class, explain and identify them in the case studies they are given, and solve the latter.
Students are assessed on their mastery of the principles and concepts as well as on their ability to construct a coherent and critical legal reasoning.
15 % of the mark is attributed to the quality of the student's active participation in class.
Work placement(s)
No placement is required.
Organisational remarks and main changes to the course
Students must have a copy of the Tax Code (including the international conventions preventing double taxation) both for classes and the exam. This text can be annotated.
Contacts
l.herve@herve-law.be - 04/343.53.33