Study programme 2019-2020Français
Taxation - VAT & Corporation Tax 1
Programme component of Master's in Management à la Warocqué School of Business and Economics

Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what assessment methods are planned for the end of Q3

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-SCGEST-005-MCompulsory UEVANDERNOOT JulienW765 - Finances publiques et Fiscalité
  • VANDERNOOT Julien

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français30000033.002nd 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.
    • Mobilise acquired skills in a specific professional environment.
  • Prioritise responsible management practices.
    • 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.
    • 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 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 a periodical VAT return.

Content of UE

Main principles of Belgian corporate taxation 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

  • Presentation and/or works
  • Oral Examination
  • 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

  • Presentation and/or works
  • Oral examination
  • Written examination

Q3 UE Assessment Comments

Same evaluation method as for Q1

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; - Written note; - Income tax code and VAT code;

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 : 13/07/2020
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be