Commercial law and taxation
[ECGE1221]
[60h] 5 credits
This course is taught in the 2d semester.
Teacher(s): Michel De Wolf, Patrick De Wolf
Language: French
Level: First
Aims
Given the complexity, contingency, instability even, which are typical of legal provisions, it is particularly important that students develop the reflex of consulting the texts.
While the course requires students to learn a significant amount of the subject matter by heart, the crucial test of whether students have acquired really valuable knowledge lies in their ability to apply the ideas taught in class to concrete situations
Main themes
- the tradesman's statute (company registration , operation of the Commercial Court system, application of accountancy law , possibility for legal settlement, risk of bankruptcy)
- the commercial act regime
- competition law
- consumer protection
Company law:
- why found a company
- constituent components of a company
- study of public limited companies
- outline of other forms of companies
- restructuring and liquidation
Taxation:
- overview of taxation in Belgium and in Europe
- key aspects of corporation tax
- aspects of personal income tax.
Content and teaching methods
trade law to economic law: the status of merchants, the acts of trade, competition law, consumer protection.
Law.
Taxation: overview of taxes in Belgium and Europe, the basic concepts of corporate tax and individuals.
Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)