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

At the end of the course, the student will master the main concepts of VAT (scope, tax base, category of taxable persons, obligations, right to deduct) and of the 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.