Droit commercial et fiscal [ MDRHC1303 ]

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• Fundamentals of commercial law: commercial acts, access to commercial activities, goodwill, commercial contracts, commercial guarantees, commercial litigation, bankruptcy and debt settlement
• Fundamentals of corporate law: the partnership agreement, the moral person, the classification of corporations, the incorporation of companies, corporate bodies and the division of powers between them, conflicts between partners, SA and SPRL
• Fundamentals of taxation: taxation: definition, related concepts, terminological distinctions; tax law, substantive law: legal consequences, the relationship between tax law and other branches of the law; taxation techniques: establishment of the tax, payment and tax collection and prescription; categories of taxes, tax evasion, tax avoidance and the anti-abuse law

On completion of this course, students will be able to understand:

• the general principles of corporate law, commercial practices and competition law.
• the general principles of Belgian taxation, particularly with respect to income taxes.

Written examination

Lectures

Practical exercises

Y. De Cordt & al.(2011), Manuel de droit commercial, Anthemis.

Tiberghien (2011), Manuel de droit fiscal, Kluwer.

Journals:Fiscologue, Actualités fiscales.