 | Study programme 2020-2021 | Français | |
 | 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 special Covid-19 assessment methods are possibly planned for the end of Q3 |
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| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M1-SCGEST-005-M | Compulsory UE | VANDERNOOT Julien | W765 - Finances publiques et Fiscalité |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 30 | 0 | 0 | 0 | 0 | 3 | 3.00 | 2nd term |
| 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% |
| Programme component |
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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.
- Contribute to the development of innovative tools and solutions.
- 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.
- Integrate highly specialised knowledge in different fields of management.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
Learning Outcomes of UE
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. At the end of the course, the students will master the main concepts in the field of VAT and corporate tax.
Content of UE
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
Prior Experience
Basic knowledge of personal income tax is useful
Type of Assessment for UE in Q2
- Presentation and/or works
- Oral Examination
- Written examination
- eTest
Q2 UE Assessment Comments
Written, oral or remote exam.
Type of Assessment for UE in Q3
- Presentation and/or works
- Oral examination
- Written examination
- eTest
Q3 UE Assessment Comments
Written, oral or remote exam.
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-FPFI-020 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-FPFI-020 |
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Required Reading
| AA | |
|---|---|
| W-FPFI-020 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-FPFI-020 | Powerpoint |
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 | Authorized |