Criminal Tax Law

Academic year: 2008-2009 Course code module MREC0660-A Semester: 2nd semester Credits: 3 Study load (hours) 84 Theory (hours): Practice/Exercises(hours): 6,00 Other (hours): Part-time program: Instructor(s) Michel Maus Language of instruction: Dutch Semester exam information: exam in the 2nd semester Contract restriction information: 1. Prerequisites *Algemene competenties Master in Law *Sequentiality 2. Objectives (expected learning outcomes) General overview of the legal aspects of criminal tax law. 3. Course content - Definition of tax fraud - Administrative sanctions in tax law - Criminal sanctions in tax law - Criminal tax procedure 4. Teaching method Direct contact: Lectures Personal work: 5. Assessment method Exam: Oral, with written preparation Closed book Open questions 6. Compulsory reading – study material A. DE NAUW, Fiscaal straf- en strafprocesrecht, Intersentia, 2007 7. Recommended reading - study material 8. Tutoring laatste aanpassing: last update: 13/01/2009 16:24 katia.detemmerman