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

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.

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