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.
• Communicate, orally and in writing, in a structured and relevant way.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• 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.
• Communicate, orally and in writing, in a structured and relevant way.
• Present and structure data in a clear, precise, neutral, and non-oriented way.

Learning Outcomes of UE

The VAT & ISOC 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 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