| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) |
|---|---|---|---|
| W-FPFI-019 |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 20 | 10 | 0 | 0 | 0 | Q1 |
Contents
Grounds and main principles of Belgian income tax law (focused on income tax, sharing income sources in four categories, globalization, progressivity of taxation, incitatives); elements of comparative law and historical introduction in order to explain genealogy of contemporary Belgian tax system.
Required Learning Resources/Tools
Memento fiscal (edited by Belgian SPFF)
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
Term 1 Assessment - type
- Oral examination
Term 1 Assessment - comments
Based upon Belgian individual income tax return form
Term 2 Assessment - type
- N/A
Term 2 Assessment - comments
Not applicable
Term 3 Assessment - type
- Oral examination
Term 3 Assessment - comments
Same as for Q1 evaluation.
Resit Assessment - Term 1 (B1BA1) - type
- N/A
Resit Assessment - Term 1 (B1BA1) - Comments
Not applicable
Type of Teaching Activity/Activities
- Cours (cours magistraux; conférences)
- Travaux pratiques / travaux de laboratoire / exercices de création et recherche en atelier / projet sur ordinateur /études de cas