Procédure fiscale [ MGEHC2135 ]
5.0 crédits ECTS
30.0 h
Teacher(s) |
Platten Isabelle (coordinator) ;
Stevenart Meeus François ;
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Language |
French
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Place of the course |
Charleroi
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Prerequisites |
/
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Main themes |
Tax returns and tax inspection
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The income tax return
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The forms and deadlines for the return
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Effects of the return
The inspection of the return
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Audits with the taxpayer
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Audits with third parties
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Scope of the investigative powers of the tax office
The means of evidence of the tax authorities
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General principles
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The types of evidence admitted in common law
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The types of evidence under tax law
The refund procedures for income tax
Tax deadlines
Appeals
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Administrative appeals
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Judicial appeals
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Aims |
On completion of this course, students will be able:
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To understand the rights and obligations of the tax administration and the taxpayer in terms of administration
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To analyse the various tax deadlines
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To offer the taxpayer useful advice concerning tax appeals (administrative or judicial)
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To support the taxpayer in the event of an inspection or tax claim
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Evaluation methods |
Written examination
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Teaching methods |
Lectures
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Bibliography |
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Editions électroniques DO FISCUM
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Les procédures de rectification et d'imposition d'office ' Aspects légaux et jurisprudentiels à l'impôt sur les revenus ' Larcier Edition 2006 ' Jean Bublot, Christophe Lenoir
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Cycle et année d'étude |
> Master [120] in Management FisCom (shift schedule)
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Faculty or entity in charge |
> BLSM
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