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Duration
Identical coursesTax Procedure (B-KUL-HMH60F)
De Troyer Ilse (coordinator) | De Troyer Ilse Aims
This course evaluates the following learning outcomes:
The student
2.3 (FISC) formulates, based on scientific knowledge of and insights in tax procedure, a substantiated solution for tax procedure-related problems and issues, taking into consideration the specific business context, the stakeholders involved and the wider environment in which the organization operates.
3.1 (FISC) plans, organizes, evaluates and optimizes processes with regard to transactions and actions that have tax consequences, taking into account the specific business context and the integration of the various processes.
4.2 (FISC) follows current events on tax issues.
10.1 (FISC) keeps his / her knowledge of tax issues up to date, both on the basis of practical, policy-oriented, legal as scientific information.
11.1 is aware of the rapidly evolving knowledge society that he/she will enter and therefore understands the need for maintenance and improvement of acquired knowledge, skills and competences and acquisition of new knowledge, skills and competences.
The specialization taxation focuses on Master students in commercial sciences who want to study the impact of taxation on the daily life of companies and individuals. Taxation plays an important role in the commercial and strategic decisions of companies and private individuals should also take the tax aspects of their actions into account.
Using the fiscal incentives that the government makes available to the company, its managers, staff and citizens in the context of its economic and social policy, paying the right tax and correctly complying with the tax obligations are part of a sound corporate policy and a good management of the private capital of the individual.
The tax procedure is a necessity in the practice of taxation. The evaluation of the validity of a tax assessment depends not only on the material aspects, but also on the correct application of the taxation procedure. Moreover, it is essential that the students get a detailed overview of the various defenses that are offered to the taxpayers.
Previous knowledge
In order to start this course in optimal circumstances, it is recommended that the student can actively use the knowledge, skills and attitudes learned in the following (parts of) course units of the program.
The student must have insight into the general principles of law and tax law in particular, taught in "Introduction to law" in the first bachelor and "Introduction to taxation" in the third bachelor or in the bridging program.
In order to clarify the procedural aspects of taxation, reference will often be made to practical cases. Sometimes the material element of the case must also be taken into account. These elements were discussed in the third bachelor year / bridging year and are deepened in the tax courses of the master year.
Is included in these courses of study
- Master of Business Administration (Programme for students started before 2024-2025) (Brussels) (Specialisation Taxation) 60 ects.
- Master of Business Administration (Programme for students started in 2024-2025 or later) (Brussels) (Specialisation Taxation (day)) 60 ects.
Activities
3 ects. Tax Procedure (B-KUL-HMH60f)
Content
Overview of the tax procedure concerning income taxes from the tax return up to and including the recovery of the tax. Which rules should be observed in the relationships between the tax authorities and taxpayers? It also explains what defenses the taxpayer has at his disposal.
The tax return
Research and control
The means of proof of the administration
The tax assessment
The challenge of an assessment: objection, ex officio tax relief, legal proceedings
Payment and enforcement
Deontological rules of the tax consultant
Course material
De Troyer Ilse en Vandenberghe Luk, "Handboek fiscale procedure inkomstenbelastingen", Intersentia, meest recente uitgave
Format: more information
The subject matter will be discussed during lectures, but students are expected to actively take part in these lectures, notably during discussions of examples.
Evaluation
Evaluation: Tax Procedure (B-KUL-H75057)
Explanation
Evaluation characteristics
The exam is written. This exam tests the students' ability to apply their theoretical knowledge in practical situations.
The student may use a non-annotated code. Furthermore, the student may use a calculator without alphanumeric memory.
Note with regard to the use of the code:
In a written exam on a positive-law course, use may be made of published legislation or fixed-copy photocopies thereof, which neither by the publisher, except with the legal history, nor by a user, unless with underlining or coloring of at least one complete word, as well as references to other legislation, were annotated. For the application of this it has no interest whatsoever who would have made the unauthorized annotations.
Indications in the code:
Cross-references:
o Cross references in codes and on self-enacted legislation are allowed
o a cross reference consists of three parts:
1) the word 'see' and cfr. (this can possibly be omitted)
2) the article, for example 'article 10'
3) the official or abridged name of the law, for example 'Act 21 March 1804'
or 'Civil Code' or, if there is a standard abbreviation, that abbreviation
such as 'B.W.'
o it is forbidden to add additional words to the cross-reference, for example
'by analogy', 'contra', 'not applicable', 'exception', 'important', etc ...
o there is no restriction on the number of cross references per article
o may be noted in any color
o with any means: pencil, ball pen, fluorescent pen, highlighter, ...
o do not use arrows
Post-its:
o It is allowed to use post-its or other self-adhesive papers or -plastics
o Post-its aim to recover certain legislation more quickly
o no indication may be affixed on the post-its itself, except for the
name of a law, so no article number, no serial number, etc ...
o post-its in any color are allowed
Determination final result
The result is calculated and communicated as a whole number on a scale of 20.
Second exam opportunity
The evaluation in the second exam opportunity is done the same way as in the first exam opportunity.
Information about retaking exams
The evaluation in the second exam opportunity is done the same way as in the first exam opportunity.