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).
6 credits
45.0 h
Q2
Teacher(s)
Navez Edouard-Jean; Rousseau Lorette;
Language
French
Main themes
The course of notary fiscal law re-examines and analyses further the legal rules regarding indirect taxes (rights of registration and inheritance, with exclusion of VAT) and more specifically :
- analyses of general principles.
- systematic examination of the rules of perception of tax, connected to registration and inheritance.
The accent is posed on general approach of the legal rules, with the concern of making the students aware of the many cases they will meet in their professional practice and the manner to apprehend the applicable tax regulation.
Aims
At the end of this learning unit, the student is able to : | |
| 1 | The teaching aims to give to the students the tools, as well theoretical as practical, which will enable them to include/understand, analyze and solve the difficulties related to application of fiscal law in the notary field. From this point of view, it will aim at the same time 1° to complete the formation received in the course of the Master of Law, by deepening the matter of the rights of registration ("droits d'enregistrement") and of inheritance ("droits de succession") and 2° to make connections with civil and company law. |
Faculty or entity
BUDR
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Aims
Advanced Master in Public Notary Law
