mgehc2111  2017-2018  Charleroi

6 credits
30.0 h
Q1
Teacher(s)
SOMEBODY;
Language
French
Prerequisites
/
Main themes
PART I
  1. Introduction
  2. Liability of promoters
  3. Liability of founders
  4. Liability of business managers
  5. Conflict of interest
  6. Some specific responsibilities
  7. Timeframes
  8. The new responsibilities assigned to managers by the Law of 20 July 2006
  9. Criminal liability
  10. How to avoid liability
PART II
  1. Record retention periods
  2. Issues relating to the non-release of capital
PART III
  1. Fundamentals of matrimonial law
  2. Corporate law and family property law
PART IV
  1. Mergers
  2. Splits
  3. Taxed merger
  4. The principle of continuity
  5. The pursuit of a loss-making activity
  6. Significant losses of capital
  7. Warning procedures
  8. Liquidations
  9. Debt settlement
  10. Bankruptcies
PART V
  1. Introduction
  2. The family business, a special case
  3. Business disposal and the company code
  4. How to dispose of the business and retain the management and/or income?
Aims

At the end of this learning unit, the student is able to :

1

On completion of this course, students will be able:

  • to address the main subjects in the Company Code relating to unlisted companies
  • to master the appropriate tools
 

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”.
Teaching methods
Lectures
Evaluation methods
Oral examination
Bibliography
  • Guide pratique d'un conseil d'administration en assemblée générale par F.Watillon, A'P
  • André Dumont et Renard ' Editions de la Chambre de Commerce et d'Industrie ' Ed 2000.
  • La responsabilité des dirigeants de société, Éditions Larcier par Olivier RALET' 1996.
  • Le code des sociétés, Ed 2000, La Charte.
  • Le vade'mecum des sociétés privées à responsabilité limitée, A. Olivier, C. De Boecq ' Ed Créadif.
  • Le vade'mecum des sociétés anonymes, A. Olivier, C. De Boecq ' Ed Creadif.
La responsabilité fiscale des dirigeants d'entreprises, Thierry Litannie
Faculty or entity
CLSM


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Executive certificate in Accounting (Level 2)

Master [120] in Management (shift Schedule 2)