| Academic year: | 2010-2011 |
| Course code module | D52020 |
| Credits: | 7 |
| Study load (hours) | 196 |
| Theory (hours): | 15,00 |
| Practice/Exercises(hours): | |
| Other (hours): | |
| Part-time program: | |
| Instructor(s) | Bruno Peeters
|
| Language of instruction: | Dutch |
| Semester exam information: | |
| Contract restriction information: | |
1. Prerequisites
*Algemene competenties
Master in Law with minimum 2 years of professional experience
*Sequentiality
None
2. Objectives (expected learning outcomes)
- a specialised and specific knowledge of tax law;
3. Course content
- a general overview of corporation tax law with specific attention for the foundation of corporations
- comparison between the tax regimes of incorporated and not incorporated undertakings (income tax, VAT, tax on legal transaction)
4. Teaching method
Direct contact: Lectures
Personal work: Supervised self-study
5. Assessment method
Written assignment: With oral presentation
6. Compulsory reading – study material
J.J. Couturier, B. Peeters and N. Plets, Belgisch belastingrecht in hoofdlijnen, Antwerp, Maklu, latest edition.
Handouts of powerpoint
7. Recommended reading - study material
Codex Tax Law
8. Tutoring
The lecturer and his assistant are available for questions. Students may contact them by email or during the lectures.