[mgehc2152]

6 credits

15.0 h + 15.0 h

Teacher(s)

Picavet Jonathan; Stevenart Meeus François;

Language

French

Prerequisites

Aims

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

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

Ouvrage de référence non obligatoire : F. Stévenart Meeûs (sous la direction de), « Manuel de procédure fiscale », 2ème édition, Limal, Anthemis, 2015, 960 pages, 70 euros (tarif étudiant).
Autres ouvrages :

Koning François, « Le redressement fiscal à l’impôt sur les revenus », 2ème édition, Kluwer, Waterloo, 2015, 664 pages
Moris, Marielle, « Procédure fiscale approfondie en matière d'impôts directs », Précis de la Faculté de droit et de criminologie de l'ULB, 2e édition , Limal, Anthemis, 2016, 430 pages

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

Master [120] in Management (shift Schedule 2)

FEHC2M