UE's Learning outcomes

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

UE Content

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

Term 1 for Integrated Assessment - type

• Oral examination
• Written examination

Term 2 for Integrated Assessment - type

• Oral Examination
• Written examination

Term 3 for Integrated Assessment - type

• Oral examination
• Written examination

Resit Assessment for IT - Term 1 (B1BA1) - type

• N/A