 | Study programme | Français | |
 | Taxation - TVA & Isoc 1 | ||
Programme component of Graduate Certificate in Public Finance and Taxation à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-U1-FIPUFI-001-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 | 3.00 | 3.00 |
| 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 |
|---|
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 Belgion corporate tax return, as well as the responsibility of 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 in 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 Q2
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 |