 | Study programme | Français | |
 | Taxation - VAT & Corporation Tax 1 | ||
Programme component of Master's Degree in Economic and Social Policy Professional Focus - Management of Economic and Social Policy à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M1-POGPES-021-M | Compulsory UE | VASSART Patrick | W765 - Finances publiques et Fiscalité |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 30 | 0 | 0 | 0 | 0 | 4.00 | 4.00 |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-FPFI-020 | Taxation - VAT & Corporation Tax 1 | 30 | 0 | 0 | 0 | 0 | Q2 | 100.00% |
| Unité d'enseignement |
|---|
Objectives of Programme's Learning Outcomes
- Analyse concrete political, social and economic issues in a multidisciplinary way, identifying future societal changes.
- Mobilise acquired skills in a specific professional environment.
- Independently or collectively mobilise the skills acquired through training, in social and political fields.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Communicate, orally and in writing, in a structured and relevant way.
- Present and structure data in a clear, precise, neutral, and non-oriented way.
- Analyse concrete political, social and economic issues in a multidisciplinary way, identifying future societal changes.
- Mobilise acquired skills in a specific professional environment.
- Independently or collectively mobilise the skills acquired through training, in social and political fields.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Communicate, orally and in writing, in a structured and relevant way.
- Present and structure data in a clear, precise, neutral, and non-oriented way.
Learning Outcomes of UE
At the end of the instruction, the students will be able to take upon themselves - as they should do acting as director of a corporation - the responsibility of filing a Belgian corporate tax return, as well as the responsibility of filing a periodical VAT return.
Content of UE
Main principles of Belgian corporate tax law and VAT common system.
Prior Experience
Basic knowledge in civil law and commercial law; individual income taxation.
Type of Assessment for UE in Q1
- N/A
Q1 UE Assessment Comments
Not applicable.
Type of Assessment for UE in Q2
- Written examination
Q2 UE Assessment Comments
Written examination through multiple choice form (one point for each right answer, minus one for each wrong answer, zero if no answer).
Type of Assessment for UE in Q3
- Written examination
Q3 UE Assessment Comments
Same evaluation method as for Q1
Type of Resit Assessment for UE in Q1 (BAB1)
- N/A
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-FPFI-020 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-FPFI-020 |
|
Required Reading
| AA | |
|---|---|
| W-FPFI-020 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-FPFI-020 | Memento fiscal (edited by Belgian Federal Tax Authorities). |
Recommended Reading
| AA | |
|---|---|
| W-FPFI-020 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-FPFI-020 | Not applicable |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-FPFI-020 | Not applicable |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-FPFI-020 | Autorisé |