6.00 credits
15.0 h + 15.0 h
Q2
Teacher(s)
Janssen Frédéric;
Language
French
Prerequisites
/
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'
Learning outcomes
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
Lectures with case law analysis
Evaluation methods
Written examination (exam session)
Bibliography
- Tiberghien, Manuel de Droit Fiscal, 2020/2021
- M. De Wolf, J. Thilmany et J. Malherbe, Impôt des personnes physiques, Larcier, 2013
- Th.Afschrift, L'impôt des personnes physiques, Larcier 2005
- E.Boigelot, La fiscalité des cadres et des dirigeants d'entreprises, Larcier, 2006
- P-F Coppens, L'entreprise face au droit fiscal belge, 2 tomes, Larcier 2009
Faculty or entity
CLSM
