Duration
27h Th
Number of credits
| Advanced Master in Tax Law | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the first semester, review in January
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Within the context of the core curriculum of the specialised master's degree in fiscal law, the course in registration and inheritance law aims to familiarise students and help them to tackle these two subjects in an interactive way, through theoretical presentations and practical exercises. This general course focuses more on registration law than on inheritance law. The latter is mainly dealt with from the point of view of its interaction with registration law.
The registration law part is divided into three parts:
- the necessary procedures of registration;
- the general rules of collection;
- the study of proportional fees. There will be a special focus on the right to sell, to split, capital invested and gift fees, and the particularities of each of the three regions will be highlighted.
Practical exercises will be done in class with the students or made available to them.
The subject of inheritance law will include a part devoted to the general principles and another to an introduction on the various fictions established by articles 3 to 14 of the Code.
Learning outcomes of the learning unit
The aim of the course is to enable students to familiarise themselves with all the civil and tax implications involved when they recommend a transfer operation for a fee or free of charge (with or without the intention to make a donation) or division of the immovable or movable property.
Experience has revealed that students who work in tax affairs will quickly be faced with these taxes and a lack of knowledge can put their clients at a serious disadvantage.
The major principles of inheritance law will be dealt with since a lack of knowledge can be even more harmful.
Prerequisite knowledge and skills
These subjects require good knowledge of civil law (division of ownership rights, gift, lease, etc.), which students will be able to perfect through the notes as well as exercises done during the classes.
Planned learning activities and teaching methods
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Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face course
Additional information:
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Recommended or required readings
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Exam(s) in session
January exam session
- In-person
written exam
August-September exam session
- In-person
oral exam
Additional information:
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Work placement(s)
Organisational remarks and main changes to the course
Contacts
Students can contact the teacher by e-mail at the following addresse: rdouny@uliege.be.
Association of one or more MOOCs
Items online
Syllabus Droits d'enregistrement et de succession
L'ensemble des notes de cours est téléchargeable sur le campus HD (voir lien).