Study programme 2018-2019Français
Taxation - VAT & Corporation Tax 1
Programme component of Master's Degree in Management à la Warocqué School of Business and Economics
CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-SCIGES-123-MCompulsory UEBLONDEEL JonathanW765 - Finances publiques et Fiscalité
  • BLONDEEL Jonathan

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français30000044.002nd term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FPFI-020Taxation - VAT & Corporation Tax 1300000Q2100.00%
Programme component

Objectives of Programme's Learning Outcomes

  • Mobilise expertise in at least one area of management.
    • Master the principal decision-making processes of a company.
    • Mobilise acquired skills in a specific professional environment.
  • Professionally communicate and present original work both orally and in writing.
    • Conduct scientific reasoning on complex or innovative management issues.
  • Act in an international and multicultural context.
    • Assimilate the components of the social and economic environment of a company.
  • Prioritise responsible management practices.
    • Innovate in the development of methodologies and tools for analysis and decision-making in management.
    • Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
    • Act in compliance with specific legislative frameworks.
  • In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
    • Integrate highly specialised knowledge in different fields of management.
    • Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
  • Understand interactions between companies and their socio-economic environments.
    • Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
    • Assimilate the components of the social and economic environment of a company.
    • Mobilise the methods and management support tools in changing contexts.

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 of civil law and commercial law; individual income taxation.

Type of Assessment for UE in Q2

  • Oral Examination
  • Written examination

Q2 UE Assessment Comments

Written examination through multiple choice form and open questions

Type of Assessment for UE in Q3

  • Oral examination
  • Written examination

Q3 UE Assessment Comments

Same evaluation method as for Q2

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-FPFI-020
  • Cours magistraux
  • Conférences

Mode of delivery

AAMode of delivery
W-FPFI-020
  • Face to face

Required Reading

AA
W-FPFI-020

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FPFI-020- Slides du professeur; - Code de droit fiscal

Recommended Reading

AA
W-FPFI-020

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FPFI-020Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FPFI-020Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
W-FPFI-020Authorized
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de génération : 02/05/2019
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be