Procédure fiscale [ MGEHC2135 ]

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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

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

Written examination

Lectures

• 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