Fiscalité directe [ MGEHC1322 ]
7.0 crédits ECTS
45.0 h
| Teacher(s) |
De Backer David (coordinator) ;
Picavet Jonathan ;
|
| Language |
French
|
Place
of the course |
Charleroi
|
| Prerequisites |
/
|
| Main themes |
Corporate tax
- General principles ' Tax-liable legal entities
- Taxable benefits
- Reserved results
- The non-deductible expenses
- Exempt dividends and benefits
- Treatment of losses
Personal income tax
-
The tax base of individuals
-
The family
-
Real estate taxation
-
Taxation of movable assets
-
Conducting a business activity
The cessation of activity
|
| Aims |
On completion of this course, students will be able:
-
To resolve the majority of problems relating to tax faced by individuals and companies in the context of their regular business activities;
To optimise their tax positions in these simple cases.
|
| Evaluation methods |
Written examination
|
| Teaching methods |
Lectures
|
| Bibliography |
La pratique de l'impôt des sociétés ; nouvelle déclaration exercice d'imposition 2007 ; Y. Dewael, E.C.P. Ed., 2007
Les personnes physiques et l'impôt Editions Anthemis
|
Cycle et année
d'étude |
> Preparatory year for Master in Management FisCom (shift schedule)
|
Faculty or entity
in charge |
> BLSM
|
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|
