Impôt des personnes physiques approfondi [ MGEHC2220 ]
5.0 crédits ECTS
30.0 h + 0.0 h
2q
| Teacher(s) |
SOMEBODY ;
Helbois Dominique (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 |
> Certificat d'université en fiscalité des personnes
> Master [120] in Management (shift Schedule 2)
|
Faculty or entity
in charge |
> BLSM
|
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