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 first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
What is "European tax law" and how are its rules likely to affect the taxpayer or the citizen? The fundamental objective of the European Union is to establish an internal market without borders. What about "tax borders"? What are the specific objectives, the political ambitions, the technical tools in place or planned? The course aims to show how a European tax system has been built over time, since the adoption of the Treaty of Rome in 1957, and how the taxpayer is impacted by the different applicable rules and the achievements of the European Union in this field.
Learning outcomes of the learning unit
The aim is to inform the students on the applications of European law in the field of taxation and to enable them to detect in the Belgian tax legislation potential violations of the right of the European Union. The objective is also, through reading judicial decisions, to develop reasoning in European tax law (mainly in the field of direct taxation in relation with the fundamental freedoms of movement).
Prerequisite knowledge and skills
Students are encouraged, prior to the first lesson, to remember the basics of the institutional law of the European Union.
Planned learning activities and teaching methods
Ex cathedra statement interactivity with students, especially when preliminary reading are recommended.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
Face-to-face
The presence of students is strongly encouraged to promote discussions. Audio-visual recordings of the classes will be available via lolahd.
Course materials and recommended or required readings
A PowerPoint will be made available to students. Students will be asked to research for themselves the legal decisions which are the subject of background reading.
A bibliography is available on lol@HD.
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Further information:
Written exam (practical cases) - first and second sessions.
MCQs, true/false questions, short questions and open questions may be used.
The exam is designed to test students' knowledge of the subject, their ability to analyse and summarise, and their critical thinking skills.
Students may use their tax code, European treaties, the texts of directives and, where appropriate, recommended reading. These documents may be underlined, coloured, contain key words and cross-referenced from article to article.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Isabelle.Richelle@uliege.be