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
::Click here for additional information::
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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