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.
• 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.

Learning Outcomes of UE

At the end of the instruction, the students will be able to file a Belgian individual income tax return with respect to an individual situation with several items of complexity regarding personal and professional requisites.

Content of UE

Grounds and main principles of Belgian personal 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

• Oral examination
• Written examination

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 individual income tax return.

Type of Assessment for UE in Q3

• Oral examination
• 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