Fiscalité du non marchand [ MGEHC2218 ]
5.0 crédits ECTS
30.0 h
| Teacher(s) |
SOMEBODY ;
Platten Isabelle (coordinator) ;
|
| Language |
French
|
Place
of the course |
Charleroi
|
| Prerequisites |
/
|
| Main themes |
Direct tax
-
Liability for corporation tax
-
Taxable income
-
Transition to corporation tax
-
Restructuration of ASBL
The taxation of employees
-
Executives
-
Employees
-
Volunteers
VAT
-
Tax-liability
-
Taxable transactions
-
Exemptions
-
Accountable
-
Right to deductions
-
Formalities
Stamp duty, inheritance tax, compensatory tax
|
| Aims |
On completion of this course, students will be able:
-
to understand the taxation of the non-profit sector (direct and indirect taxation)
to assess the differences or similarities with taxes on commercial companies
|
| Teaching methods |
Lectures
|
| Bibliography |
La fiscalité des ASBL Editions ANTHEMIS
|
Cycle et année
d'étude |
> Master [120] in Management FisCom (shift schedule)
|
Faculty or entity
in charge |
> BLSM
|
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