Economic Law and Taxation

lecge1221  2020-2021  Louvain-la-Neuve

Economic Law and Taxation
Due to the COVID-19 crisis, the information below is subject to change, in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
5 credits
60.0 h
De Wolf Patrick; De Wolf Michel;

The prerequisite(s) for this Teaching Unit (Unité d’enseignement – UE) for the programmes/courses that offer this Teaching Unit are specified at the end of this sheet.
Main themes
From Commercial Law to Economic Law: - the tradesman's statute (company registration , operation of the Commercial Court system, application of accountancy law , possibility for legal settlement, risk of bankruptcy) - the commercial act regime - competition law - consumer protection Company law: - why found a company - constituent components of a company - study of public limited companies - outline of other forms of companies - restructuring and liquidation Taxation: - overview of taxation in Belgium and in Europe - key aspects of corporation tax - aspects of personal income tax.

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

1 Economic activity is conducted within a framework governed by legal provisions. The primary objective of this course is to introduce students to the relevant standards, and more generally, to encourage them to take the legal dimension of economic problems into account. Given the complexity, contingency, instability even, which are typical of legal provisions, it is particularly important that students develop the reflex of consulting the texts. While the course requires students to learn a significant amount of the subject matter by heart, the crucial test of whether students have acquired really valuable knowledge lies in their ability to apply the ideas taught in class to concrete situations
The course develops three main themes: economic law (including competition law, consumer protection and insolvency of enterprises); company law; taxation (overview of taxes in Belgium and Europe, the basic concepts of corporate tax and individuals taxation).
Teaching methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

Ex cathedra lessons and/or inversed class-rooms and/or personal study of some questions.
Evaluation methods

Due to the COVID-19 crisis, the information in this section is particularly likely to change.

Written evaluation during the various sessions under the form of simple or multiple choices with application of a minimum level for succeeding.
Other information
Course entry requirements: Students should have had a course introducing them to the Belgian or at least Civil law principles.
M. De Wolf, Eléments de droit économique, Erasme / Anthémis, dernière édition disponible.
M. De Wolf, P. De Wolf, P. Saerens et F. Tchekemian, Eléments de droit des sociétés et des associations, Erasme / Anthémis, dernière édition disponible.
Teaching materials
  • Diaporamas et documents divers sur moodle.
Faculty or entity

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

Title of the programme
Minor in Human and Social Sciences

Bachelor in Economics and Management

Bachelor : Business Engineering

Bachelor in Human and Social Sciences