Key words
Fiscal law, IWETO code S141
Objectives
Students are expected to get a view and practical knowledge of fees of registration and succession.
Topics
I. Registration fees- Definition and objective;
- Acts and statements to be registered;
- Persons obliged to register;
- Period of registration;
- Place of registration;
- Rates for registration;
- Analysis of proportional registration fees;
- Certificate
II Succession rights- Basics of law of inheritance;
- Taxable transfers;
- Taxable base;
- Declaration;
- Rates, exemption and diminution;
- Payment;
- State guarantees;
- Obligations for third parties;
- Means of evidence;
- Prescription;
- Legal action;
- Techniques of succession planning.
III Working out a real case or exploring a recent fiscal issue on one's own.
Prerequisites
Basics of civil and fiscal law
Final Objectives
Knowledge:
Job-related:- Knowing registration and succession law: laws, legal regulations, legal proceedings;
- Analysis of doctrine and jurisprudence;
- Knowing judicial documents.
Skills:
General:- Thinking and reasoning capacity;
- Capacity of critical reflection;
- Working on one's own;
- Decisiveness;
- Consulting sources
General and job-related:- Being able to argue;
- Efficiently researching information (professional methodology)
- Assessing information offered (critical attitude)
- Discerning problems
- Analytical, problem solving set of mind.
Job-related:- Easily handling registration and succession fees;
- Identifying, qualifying, selecting relevant rules of law, analysing and interpreting them, applying the rules in practice, assessing and weighing arguments, phrasing a solution;
- Being able to apply the law in the framework of an assignment.
Attitudes:
General:
General and job-related:
Job-related:- Handling information on registration and succession fees;
- Practicality;
- Permanently following up on changes in registration and succession fees.
Materials used
Course book and codex
Study costs
Normal prices in shops and Hogeschool Gent
Study guidance
Students may take their questions to the lecturer;
Guided self-study on the case or the exploration of a recent fiscal issue;
Consultations on study progress.
Teaching Methods
Alternating lecture, interactive session, class exercises, group work and case study;
Guided self-study is provided for;
Cross-course cooperation with the "Private and Public law seminar".
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students registered for the examinations only: - First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
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