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Procédure fiscale [ MGEHC2135 ]


5.0 crédits ECTS  30.0 h + 0.0 h   2q 

Teacher(s) Stevenart Meeus François ; SOMEBODY ; Helbois Dominique (coordinator) ;
Language French
Place
of the course
Charleroi
Prerequisites

/

Main themes

Tax returns and tax inspection

  • The income tax return
  • The forms and deadlines for the return
  • Effects of the return

The inspection of the return

  • Audits with the taxpayer
  • Audits with third parties
  • Scope of the investigative powers of the tax office

The means of evidence of the tax authorities

  • General principles
  • The types of evidence admitted in common law
  • The types of evidence under tax law

The refund procedures for income tax

Tax deadlines

Appeals

  • Administrative appeals
  • Judicial appeals
Aims

On completion of this course, students will be able:

  • To understand the rights and obligations of the tax administration and the taxpayer in terms of administration
  • To analyse the various tax deadlines
  • To offer the taxpayer useful advice concerning tax appeals (administrative or judicial)
  • To support the taxpayer in the event of an inspection or tax claim
Evaluation methods

Written examination

Teaching methods

Lectures

Bibliography
  • Editions électroniques DO FISCUM
  • 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
Cycle et année
d'étude
> Certificat d'université en fiscalité des entreprises
> Master [120] in Management (shift Schedule 2)
Faculty or entity
in charge
> BLSM


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