Duration
Participation in two seminars on a specific tax theme : 6h SEM
Participation in a methodological seminar : 3h SEM
A test consisting either of drafting a dissertation or of participating in a tax game :
Number of credits
| Advanced Master in Tax Law | 15 crédits |
Lecturer
Participation in two seminars on a specific tax theme : Olivier Bertin, Olivier D'Aout, Raphaël Douny, Frédérik Fogli, Sabine Garroy, Xavier Gérard, Marc Levaux, Bernard Maquet, Philippe Noirhomme, Lionel Orban, Denis-Emmanuel Philippe
Participation in a methodological seminar : Sabine Garroy
A test consisting either of drafting a dissertation or of participating in a tax game :
Coordinator
Language(s) of instruction
French language
Organisation and examination
All year long
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The Master of Specialisation in Tax Law offers an alternative between a classic test (the « dissertation ») and a more original test (the "TAX GAME"). While the "TAX GAME" invites the student to work on a practical exercise under the mentoring of a tax law teacher-practitioner, the « dissertation » consists of a written dissertation to be carried out under the supervision of a promoter on a subject selected from a list of themes, followed by an oral presentation of this work. In addition, each Master student must participate in two seminars on a specific tax topic from the proposed portfolio, which is renewed annually.
The requirements and evaluation modalities for the written and oral tests of these different alternative forms of the TFE are further detailed in the relevant regulations, vade-mecums and calendars.
Participation in two seminars on a specific tax theme
All students enrolled in the course unit "TFE", whether they opt for the "Dissertation" or the "Tax Game", must participate in two seminars according to the terms and conditions formulated in the general regulations of the "TFE" (general aspects), posted on lolahd and available from the Master's Secretariat (laetitia.debraz@uliege.be).
A test consisting either of drafting a dissertation or of participating in a tax game
No translation.
Learning outcomes of the learning unit
The aim of the "Dissertation" is to open up the student's mind by proposing research questions which may, where appropriate, transcend the specific purpose chosen by the student in his or her course. The dissertation should enable the acquisition of the research, reflection, reasoning, legal argumentation and writing skills necessary for the drafting of a "scientific" contribution. The oral test should enable the student to demonstrate his or her ability to synthesise, analyse and argue.
The "Tax Game" prepares students directly for the professional practice of accounting and tax law. The objective of the "Tax Game" is to put the student in a position to find a solution to practical tax problems. The dissertation should allow the student to verify, both orally and in writing, the acquisition of research, reflection, reasoning and legal argumentation skills specific to the practice of tax litigation.
Participation in two seminars on a specific tax theme
Not applicable
A test consisting either of drafting a dissertation or of participating in a tax game
Not applicable
Prerequisite knowledge and skills
For the "dissertation", the coordinators collect proposals for topics in the form of "research questions" from all the professors of the Master's degree in tax law and the staff of the ULiège Tax Institute, and draw up an overall list. The students are then invited to choose 5 topics from this list, in decreasing order of preference. The coordinators then allocate the topics and promoters to the students who have submitted their topic proposals to the secretariat within the deadline.
Each student is allocated a promoter. After the student has submitted his or her written work, the coordinators will designate a reader to accompany the promoter during the oral defence. The identity of this reader will be communicated to the student with the schedule of the oral defence.
For the "Tax Game", each student receives a statement of work in the form of a notice of rectification or a VAT adjustment statement and is allocated a member of the jury (mentor) who supervises the completion of his or her work in accordance with the Tax Game rules.
Participation in two seminars on a specific tax theme
Not applicable
A test consisting either of drafting a dissertation or of participating in a tax game
Not applicable
Planned learning activities and teaching methods
Please refer to the above-mentioned compulsory training sessions (a 'methodological' session and two 'thematic' sessions) also described in the thesis regulations.
Participation in two seminars on a specific tax theme
No translation.
A test consisting either of drafting a dissertation or of participating in a tax game
No translation.
Mode of delivery (face to face, distance learning, hybrid learning)
Please refer to the above-mentioned compulsory training sessions (a 'methodological' session and two 'thematic' sessions) also described in the thesis regulations.
Participation in two seminars on a specific tax theme
No translation.
A test consisting either of drafting a dissertation or of participating in a tax game
No translation.
Recommended or required readings
Considering the specificity of this course (whether it is the 'dissertation' or the 'Tax Game'), there will be no course notes.
Participation in two seminars on a specific tax theme
Not applicable
A test consisting either of drafting a dissertation or of participating in a tax game
Not applicable
Assessment methods and criteria
Written work / report
Additional information:
Written work / report
Other : oral defence
Additional information:
Please refer to the thesis regulations and its parts that more specifically relate to the 'Dissertation' and the 'Tax Game'.
Participation in two seminars on a specific tax theme
Other : mandatory follow-up
Additional information:
No translation.
Work placement(s)
Participation in two seminars on a specific tax theme
Not applicable
A test consisting either of drafting a dissertation or of participating in a tax game
Not applicable
Organisational remarks and main changes to the course
Participation in two seminars on a specific tax theme
Not applicable
A test consisting either of drafting a dissertation or of participating in a tax game
Not applicable
Contacts
The coordinators of the "Dissertation" are Sabine GARROY (sabine.garroy@uliege.be), lecturer in the Master of specialisation in tax law, and Marc BOURGEOIS (marc.bourgeois@uliege.be), director of the Master of specialisation in tax law. In particular, they ensure that the supervision by the promoters runs smoothly throughout the year and settle any difficulties or disputes that might affect this supervision.
Under the general coordination of Professor Marc Bourgeois, director of the Master of specialisation in tax law, the Tax Game jury is composed of Jean Bublot, Jean-Michel Degée, Caroline Docclo, Guy Jorion, Philippe Noirhomme, Frederik Fogli, Yves Melin, Bernard Maquet and Philippe Heeren (lecturers at the ULiège). They are assisted by Ludivine Loffet (assistant at ULiège). Marc Bourgeois (marc.bourgeois@uliege.be) ensures that the mentors' supervision runs smoothly throughout the year and resolves any difficulties or disputes that might affect this supervision.
The secretariat of the Master of specialisation in tax law, represented by Mrs. Laetitia Debraz (laetitia.debraz@uliege.be), ensures the material and logistical management of the organisation of the TFEs and ensures that the terms and deadlines set are respected.
Participation in two seminars on a specific tax theme
Sabine Garroy: sabine.garroy@uliege.be
A test consisting either of drafting a dissertation or of participating in a tax game
No translation.
Association of one or more MOOCs
Items online
Participation in two seminars on a specific tax theme
Regulations and vade-mecum
The various regulations and vade-mecum are available at the HD campus :