2024-2025 / Advanced Master

Tax Law

60 crédits

Cycle view

  • Bloc
  • Organization
  • Theory
  • Practical
  • Others
  • Credits
Information
Academic Coordinator: Professor Marc BOURGEOIS Secretariat: Laetitia Debraz and Tamou OUAKIM Tel: 04/232.73.21 - 04/232.73.77 Email: Laetitia.Debraz@uliege.be - Tamou.Ouakim@uliege.be

Compulsory courses

B1
21Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI0218-1VAT B1Q124--4
DROI8047-1Aspects of European tax law B1Q115--2
DTFE0009-1Final workB1TA   15
Participation in two seminars on a specific tax theme - [6h Seminar]   --[+] 
Participation in a methodological seminar - [3h Seminar]   --[+] 
A test consisting either of drafting a dissertation or of participating in a tax game   --- 
Coordination: Jean-Michel Degée and Sabine Garroy

Optional courses

B1
39Cr

Choose a course from:

B1
39Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits

General taxation track

B1
39Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI2008-3Income tax, in-depth elements: IPP B1Q1255-4
DROI8069-1Income tax, in-depth subjects: ISoc B1Q115--2
DROI2007-1Registration and succession fees B1Q127--4
DROI1325-1Tax procedures B1Q221--3
DROI8048-1Aspects of international tax law B1Q215--2
DROI1360-1Regional and local taxation B1Q112--2

Choose 1 course depending on its legal qualification amongst:

B1
4Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI2346-1General principles of fiscal law - [10h Lecture] B1Q120-[+]4
GEST2095-1Accounting elements - [10h Lecture] B1Q120-[+]4

Choose one option from the following :

B1
18Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits

Business taxation (national and international aspects)

B1
18Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI2012-1From annual accounts to the statement of income: relationships between accounting and tax systemB1Q2   4
Part 1   12-- 
Part 2   15-- 
DROI1361-1Corporate tax lawB1Q2   4
Part 1: Restructuring and reorganisation   15-- 
Part 2: Relationships between connected companies (national and multinational groups)   15-- 

Choose one course from the following :

B1
4Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4

Choose at least 6 credits of courses from the following:

B1
6Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI2348-1Penal law of Companies B1Q115--2
DROI1363-1Taxation and public authorities, social economy and the non-market sector B1Q215--2
DROI2343-2VAT: advanced aspects B1Q215--2
DROI2011-1Tax status of corporate managers B1Q215--2
GEST7048-1Introduction to transfer pricing B1Q215--2
DROI1280-1Special questions of tax law relating to international activities B1Q215--2
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4

Wealth taxation (national and international aspects)

B1
18Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI2022-2Registration and succession fees: specialisation B1Q212--2
DROI2020-2Property and succession planning B1Q224--4
DROI2019-3Savings and insurance taxation B1Q218--3

Choose at least 9 credits of courses from the following:

B1
9Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI1364-1Aspects of civil law - [10h Lecture] B1TA10-[+]3
Notice : compulsory course for non-law students enrolled in this option unless they have been exempted by the jury
DROI1365-1Estate planning: in-depth subjects B1Q212--2
DROI2018-3Real Estate Taxation B1Q218--3
DROI2017-2Family tax law B1Q212--2
DROI1362-1International tax law: all subjects - [10h Lecture] B1Q221-[+]4

Customs compliance track

B1
39Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits

International & European tax law 

DROI8045-1Customs and excise, elements B1Q121--3
DROI2025-1European tax law: specialisation - [10h Lecture] B1Q221-[+]4
DROI2348-1Penal law of Companies B1Q115--2

Operational Management & International Commerce

GEST0093-1
Operations and quality management B1Q230--5

Choose one of the following courses :

B1
5Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DROI8067-1International trade law B1Q130--5
GEST3032-1e-Commerce Methods and Techniques (english language) B1Q130--5

Customs procedures

DROI8049-1Special border procedures
Nicolas Laurent
B1Q228--3
DROI8050-1Customs tariffs, origin and value classifications B1Q256--4
DROI8051-1Import/export - Customs declarations B1Q235--4
GEST7063-1Customs Compliance in eCommerce (english language) B1Q228--3
DROI8052-1Customs VAT B1Q221--3
DROI8070-1Contentious customs procedures (administrative and criminal) B1Q216--3

Optional free course

B1
5Cr
CodeDetailsBlocOrganizationTheoryPracticalOthersCredits
DSTG1001-1Internship - [150h internship] B1TA--[+]5