Study programme | Français | ||
Taxation - Income Tax | |||
Programme component of Master's Degree in Management à la Warocqué School of Business and Economics |
Code | Type | Head of UE | Department’s contact details | Teacher(s) |
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UW-MC-SCGEST-004-M | Compulsory UE | VASSART Patrick | W765 - Finances publiques et Fiscalité |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
---|---|---|---|---|---|---|---|---|---|
| Français | 20 | 10 | 0 | 0 | 0 | 3.00 | 3.00 |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
---|---|---|---|---|---|---|---|---|
W-FPFI-019 | Taxation - Income Tax | 20 | 10 | 0 | 0 | 0 | Q1 | 100.00% |
Unité d'enseignement |
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Objectives of Programme's Learning Outcomes
Learning Outcomes of UE
At the end of the instruction, the students will be able to file a Belgian individual income tax return as from an individual situation with several items of complexity relating to personal and professional requisites.
Content of UE
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.
Prior Experience
Basic knowledge of civil and commercial law.
Type of Assessment for UE in Q1
Q1 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) based upon Belgian income tax return.
Type of Assessment for UE in Q2
Q2 UE Assessment Comments
Not applicable
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
Same evaluation method as for Q1
Type of Resit Assessment for UE in Q1 (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
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W-FPFI-019 |
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Mode of delivery
AA | Mode of delivery |
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W-FPFI-019 |
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Required Reading
AA | |
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W-FPFI-019 |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
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W-FPFI-019 | Memento fiscal (edited by Belgian SPFF) |
Recommended Reading
AA | |
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W-FPFI-019 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
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W-FPFI-019 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
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W-FPFI-019 | Not applicable |
Grade Deferrals of AAs from one year to the next
AA | Grade Deferrals of AAs from one year to the next |
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W-FPFI-019 | Autorisé |