Key words
Registration and Estate Duties, IWETO-code: S141 Tax Law, S192 Bookkeeping Sciences
Objectives
Getting students acquainted with the existing legislation on registration and estate duties.
Also indicate the importance of these laws.
Emphasis is put on the manner of application in compliance with the legislation used by the Flemish District.
Topics
Registration duties:- Introduction: definition, formalities, proportional and fixed rights, …
- Arrangements, rates and conditions with transfers of immovable commodities
- Divisions
- Auctions of movable goods (short)
- Leases
- Loans of mortgage, alterations in business, establish privilege of agriculture (short)
- Acts of companies
- Judgements and arrests (short)
- Donations:
- Movable goods
- Earnest money
Estate duties:- Principles legal law of inheritance
- Levying inheritance tax
- Definition of the assets
- Definition of the liabilities
- Declaration of estate
- Filling in the declaration
- Calculation of the inheritance taxes
- Payment of the inheritance taxes
- Restoration
- Prescription
Fiscal update:
The subjects that are dealt with depend on the situation on the moment of lecturing.
Prerequisites
Basic principles of the hereditary succession from the Civil Code.
Final Objectives
Knowledge
Job-related (specific):- Knowledge of the registration- and heritance taxes
- Knowledge of the sources that contain legal data
- Knowledge of the professional fiscal literature
Skills
Job-related (general):- Ability to analyse documents
Job-related (specific):- Ability to trace, outline and collect in an efficient and effective way all possible sources that contain tax law data
Attitudes
Job-related (general):- Eagerness to learn continuously
Materials used
Study costs
Study guidance
Teaching Methods
Lectures
Guided exercises
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students only enrolled for taking the exams:- First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
|
|
