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
15.0 h + 15.0 h
Q2
Teacher(s)
Janssen Frédéric;
Language
French
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'
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. |
Teaching methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
Lectures with case law analysis
Evaluation methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
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
