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
30.0 h + 15.0 h
Q1
Teacher(s)
De Munck Alexandre; Thilmany Jean (coordinator);
Language
French
Aims
At the end of this learning unit, the student is able to : | |
| 1 |
On completion of this course, students will be able:
|
Content
1. Personal income tax
- Notion of tax and general principles
- The tax base of individuals
- The family
- Real estate taxation
- Taxation of movable assets
- Conducting a business activity
- The cessation of activity
- Individual non-resident income tax scheme
- Relations between tax and accounting standards
- Taxable persons
- Determination of the taxable amount
- Deductions and exemptions
- Tax rates
- Capital gains realised
Teaching methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
Lectures.Exercices are integrated during lectures.
Jurisprudential illustrations.
Evaluation methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
Written examination.The student will be evaluated not only on his knowledge, but also:
- on his ability to use the Belgian Income Tax Code;
- on his understanding of the mechanisms and rules that are specific to the tax system;
- on his ability to express a clear and structured answer to the asked questions.
Other information
/
Online resources
/
Bibliography
- Syllabus
- De Wolf, M., Thilmany, J. et Malherbe, J. (2013), Impôt des personnes physiques, Larcier
- Darte, D., et Noël, Y. (2020), Maîtriser l'impôt des sociétés, EdiPro
- Deklerck, L., (2020), Manuel pratique d'impôt des sociétés, Larcier, 11e éd.
Teaching materials
- Syllabus
Faculty or entity
CLSM
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Management (shift Schedule 2)
