 | Study programme 2020-2021 | Français | |
| Taxation - VAT & Corporation Tax 1 | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-FPFI-020 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 30 | 0 | 0 | 0 | 0 | Q2 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
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| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
| Remote written exam |
Organisational arrangements for the end of Q2 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Written exam (multiple choice, open questions)
Description of the modifications to the Q2 2020-2021 assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
Remote written exam
Content of Learning Activity
The VAT & ISOC 1 course will address the main concepts of VAT (scope, tax base, category of taxable persons, obligations, right to deduct) and of the corporate tax. This course will thus enable students to master the general principles of tax law, determine the corporation tax result, find the tax information in the income tax code (ITC92) or the code on value added tax (VAT) in a context of national taxation
Required Learning Resources/Tools
Powerpoint
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
- From a distance
Type of Teaching Activity/Activities
- Cours magistraux
- Conférences
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)