Advanced Course on Taxation Procedures

Academic year: 2010-2011 Course code module MREC0100-A Semester: 2nd semester Credits: 6 Study load (hours) 168 Theory (hours): Practice/Exercises(hours): 9,00 Other (hours): Part-time program: Instructor(s) Myriam Ghyselen Language of instruction: Dutch Semester exam information: exam in the 2nd semester Contract restriction information: 1. Prerequisites *Algemene competenties Bachelor in Law After entrance examination: - Master of Applied Economic Sciences - Master of Economic Sciences - Master of Commercial Sciences - Commercial Engineers *Sequentiality Tax Law (3BREC-A-19) 2. Objectives (expected learning outcomes) A good comprehension of the procedures concerning the most current branches in tax law (income tax , VAT, …) and a thorough insight in the way taxes are imposed, paid and objected to. Students should be familiar with the current rules and points of view concerning this matter. Required skills : The ability to analyse and apply the rules on tax procedure in general and on specific situations. The ability to lend assistance to persons, dealing with problems concerning tax procedure, in its different steps. 3. Course content This course starts with a survey of the tax procedure from the declaration of the income untill the demand to pay the established taxes in the different areas of tax law. For example the rules, which have to be applied during investigations by the tax administration, and the ways of proving the existence of taxable elements will be studied. Not only the law, but also directories, given by the tax administration and decisions of the courts will get special attention. This course will also deal with the way to make objections to taxes before the tax authorities and to bring an appeal and opposition against demands for payments before the courts. 4. Teaching method Direct contact: Lectures Tutorials 5. Assessment method Exam: Written, without oral presentation Closed book Open questions 6. Compulsory reading – study material Will be communicated during the first lecture. 7. Recommended reading - study material 8. Tutoring laatste aanpassing: last update: 22/02/2010 15:00 jeanine.mertens