mgehc2135  2017-2018  Charleroi

6 credits
30.0 h
Q2
Teacher(s)
SOMEBODY; Stevenart Meeus François;
Language
French
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

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

1

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”.
Teaching methods
Lectures
Evaluation methods
Written examination
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
Faculty or entity
CLSM


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

Title of the programme
Sigle
Credits
Prerequisites
Aims
Executive certificate in Corporate Tax
FISE9CE
6
Master [120] in Management (shift Schedule 2)
FEHC2M
6