Learning Outcomes of UE

Understand and explain the VAT and Corporate taxation mechanisms. Calculate the tax to pay given the circumstances.Set out tax optimalisation proposals (VAT & Corporate Tax) from case studies.Understand and explain the general scheme of budget analysis.Understand and explain debt management : emission methods, value assessment, risk management, swaps.Explain the way Regions and Communities are funded after the 6th State reform.Understand and explain the State accounting system as it is defined by the law of may 22nd 2003; make accounting entries; set out the impact on balance sheet and profit and loss statement.Describe, explain and assess the budget control mechanisms

Content of UE

VAT and Corporate taxation, included calculations and optimalisation. Case studies.General scheme of budget analysis.Debt management : emission methods, value assessment, risk management, swaps.6th State reform.State accounting system as defined by the law of may 22nd 2003.Budget control mechanisms.

Prior Experience

Principes généraux de droitFiscalité : IPPFinances publiques

Type of Assessment for UE in Q2

• Presentation and/or works
• Oral Examination
• Written examination

Q2 UE Assessment Comments

Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %

Type of Assessment for UE in Q3

• Presentation and/or works
• Oral examination
• Written examination

Q3 UE Assessment Comments

Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %