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Impôt des personnes physiques approfondi [ MGEHC2220 ]


5.0 crédits ECTS  30.0 h  

Teacher(s) SOMEBODY ; Platten Isabelle (coordinator) ;
Language French
Place
of the course
Charleroi
Prerequisites

/

Main themes

Book I: the fundamental principles of tax law

Book IIi: individuals liable for personal income tax

Book III: different types of income

Book IV: real estate taxation

Book V: taxation of movable assets

Book VI: taxation of corporate executives

Book VII: tax on handing over businessesfree of charge or in return for payment

Book VIII: the capital gains system

Book IX: management of private wealth, speculation income or professional income: a complicated arbitration

Book X: taxation aspects of the deductibility of 'management fees'

Aims

On completion of this course, students will be able to understand the tax system of complex operations (real estate, corporate restructuring) and give initial advice.

Evaluation methods

Oral or written examination

Teaching methods

Lectures with case law analysis 

Bibliography
  • P'Fr COPPENS, L'entreprise face au droit fiscal belge, Larcier, 2004'
  • R.Winand; Editions électroniques Do Fiscum
  • Th.Afschrift, L'impôt des personnes physiques, Larcier 2005
  • E.Boigelot, La fiscalité des cadres et des dirigeants d'entreprises, Larcier, 2006
Cycle et année
d'étude
> Master [120] in Management FisCom (shift schedule)
Faculty or entity
in charge
> BLSM


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