Duration
24h Th
Number of credits
| Advanced Master in Tax Law | 4 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
No translation.
Learning outcomes of the learning unit
No translation.
Prerequisite knowledge and skills
This course considers many notions taken from civil law and, more particularly the law of persons and matrimonial regimes, law of successions and of donations as well as property law. These notions are essential to follow this course and passing the examination. Moreover, having followed a course in filing fees and death duties is an indispensable prerequisite. There is only a review of this material planned in the context of this course (see Course contents section). A list of recommended readings is handed out to the students which will require a level higher than the review of civil law and tax law notions to which the two first parts of the course are devoted.
Planned learning activities and teaching methods
To give a resolutely practical emphasis to this teaching, in addition to an ex cathedra presentation supported by a Powerpoint and many illustrations, two sessions are devoted to a training period in the examination procedure and offer solutions to various estate planning cases situating different family and asset patterns (newly formed family unit, business leader, annuitant, etc.). During these two sessions, the students will work in small groups to solve practical cases.
Moreover, active participation by the students is very desirable and strongly encouraged by the teachers' questions during each course session.
Mode of delivery (face to face, distance learning, hybrid learning)
No translation.
Course materials and recommended or required readings
No translation.
A written examination is scheduled for the first session. It will comprise multi-choice questions and a practical synopsis.
An oral examination is scheduled in the second session.
Work placement(s)
There is no work placement for this course.
Organisational remarks and main changes to the course
The students must have, in class and at the examination, a Civil Code, a tax code (code of filing fees and code of death duties).
For the last two classes and for the examination, the students should also have a calculator.
Contacts
Students may contact the two teachers by email to the following addresses :
- virginie.dehalleux@pwc.com
- m.gustin@mosal.be