Teacher(s)

Janssen Frédéric;

Language

French

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

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 tax system of complex operations (real estate, corporate restructuring) and give initial advice.

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 with case law analysis 

Evaluation methods

Oral or written examination

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 

Faculty or entity

CLSM