Droit commercial et fiscal [ MDRHD1303 ]

• 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.