From annual accounts to the statement of income : relationships between accounting and tax system

Partim 1

Taking an interdisciplinary approach, the course aims at analysing the various sections of the corporate tax declaration form considered theoretically and practically.  
The course highlights the converging and diverging aspects of accounting and fiscal law. It explains a.o. corrections from outside the accounts to be brought to the declaration form and the various transactions concerned by the reserves table.
The course alternates constantly between accounting and taxation, two real case summaries will be given to students and commented on during the oral presentation.

Partim 2

This part of the course involves and in-depth examination of the different recurring and non-recurring operations from a point of view of their accounting treatment essentially taking account of their impact in terms of corporate tax.
These operations will be the subject of illustrations based on the most commonly encountered practical cases.

Partim 1

By the end of the course, students should be able to master the various accounting and tax aspects of the corporation tax return. They must be able to analyse a concrete situation and grasp the convergences and differences between accounting law and corporate tax in a practical way.

Partim 2

By the end of the course, students should be able to understand the accounting treatment of different choices in relation to certain frequent or exceptional situations as part of the accounting and tax management of a company subject to corporate tax.

Partim 1

Students must have taken a general course in corporate tax and must have basic knowledge of accounting law.
A list of recommended reading will be given to students who need to revise certain issues which will also be constantly recalled during class.

Partim 2

Students must have followed a general course on corporate taxation and must have basic knowledge of accounting law. A list of recommended reading will be given to students who need to revise, in addition to the issues that will be continually recalled during class.

Partim 1

Lectures are supported by written notes.

Two practical cases for everyone will be explained orally. Students are requested to prepare them before the class and to resolve them with the teacher in class.

The active participation of students is highly encouraged with questions from the teacher, and the small number of students facilitates the use of interactive methods.

Partim 2

Lectures will be supported by slides. The illustrations of practical cases will be explained and students are invited to actively participate in the analysis and resolution of the case studies examined.

Partim 1

Face-to-face course


Additional information:

The course combines theory and practical cases.

The course is recorded only for its theoritical part (the first three classes).

Students are strongly encouraged to attend class and to actively participate.

Students should have a copy of the corporate tax declaration currently in force, a Tax Code and accounting legislation, which may be annotated for the purposes of the exam.

Partim 2

The course is based on the examination of practical cases. Students are strongly recommended to attend class, in order to actively participate. It will be useful for students to have their general accounting, accounting legislation and doctrine coursework. The corporate tax declaration for the current year and the Income Tax Code will also be useful.

Partim 1

Compulsory reading:

• course notes given to students
• certain publications or articles on doctrine indicated by the teacher, mostly in accounting and corporate law;
• explanatory notice for the corporate tax declaration.

Partim 2

Compulsory and recommended reading is identical to that required for Part I.
-slideshows specific to Part 2.

Partim 1

Exam(s) in session

May-June exam session

- In-person

written exam ( open-ended questions )

August-September exam session

- In-person

written exam ( open-ended questions )


Additional information:

A written exam will be organised in the first and second sessions.

Students are asked to resolve a case using the various principles presented during class. Based on the annual accounts for the year in question as well as the corporate tax declaration for the preceding year, they must complete the corporate tax declaration for the current year and explain the content of the entries they apply.

Students must be able to recite the principles and concepts studied, explain them and identify them in the case they are given.

Students will be evaluated on their mastery of these principles and concepts, on their ability to construct a coherent and critical legal argument, and for their mastery of accounting and corporate tax law used in relation to the corporate tax declaration.

It should be noted that this course is part 1 (15 H) of the course "From annual accounts to tax declaration, relationship between accounting and taxation" (total 27 H). There is a part 2 (12 H). The quotations will be distributed according to this hourly volume. 

Partim 2

A written exam is organised in the first and second sessions.

Partim 1

No placement is required.

Partim 1

Students must have a copy of the Tax Code and the accounting laws, both for classes and the exam. These texts can be annotated.

Partim 2

Students must bring a Tax Code and accounting legislation documentation to class and to the exam. These documents may be annotated.

Partim 1

Students can contact the teacher by e-mail or by phone at the following: l.herve@herve-law.be 04/343.53.33

Partim 2

Students may contact the teacher by email or telephone: jean-luc.wuidard@acteo.be - 04 252 46 90

Partim 1

Course notes
All course notes can be downloaded from campus HD.