2023-2024 / DROI7004-1

Indirect corporate taxation

Duration

20h Th

Number of credits

 Master in management (120 ECTS) (evening classes)3 crédits 
 Master in management (60 ECTS) (evening classes)3 crédits 

Lecturer

Vincent Sepulchre

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

* Illustrations of the importance of indirect taxes in the management of the daily cash flow of any company.

* VAT status adapted to each type of business.

* Condition of taxability of sales of goods and services to indirect taxes.

* Regulation of intra- and extra-community sales of goods and services.

* Most common (and most expensive!) VAT errors.

Learning outcomes of the learning unit

This course aims to give students sufficient basic notions to be able to carry out an industrial, commercial activity or services without risking a disillusioning future given the current tax legislation relating to indirect taxes.

Prerequisite knowledge and skills

In so far as this is an introductory course, there are no prerequisites. The teacher will give an oral overview of what is needed to understand the written notes.

Planned learning activities and teaching methods

No practical work is planned.

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-face course


Additional information:

Face-to-face course

Additional information:

The course is given based on a complete reference book and practical examples explained during class.

Recommended or required readings

A reference book, written by the lecturer, is available for students, to order.

Exam(s) in session

Any session

- In-person

written exam ( open-ended questions )


Additional information:

Exam(s) in session

Any session

- In-person

written exam ( open-ended questions )

Other : No translation.

Additional information:

The course ends with a written exam consisting of a practical case

Work placement(s)

Organisational remarks and main changes to the course

Contacts

The course head is Vincent Sepulchre , lecturer. He can also be contacted at the following email addresses: vincent.sepulchre@sogef.be 

Association of one or more MOOCs