Key words
Formal tax law
Objectives
To give an in-depth analysis of the process of levying and collecting income taxes so that students are able to judge the actions and investigations by the tax authorities.
Topics
The obligation to file an income tax return. Verification of the tax return (powers of the tax authorities; obligations of the tax payers an other parties concerned, such as banks). Burden of proof and other rules of evidence. The assessment. Prescription. Collecting procedures. Litigation. Sanctions.A brief comparison with the VAT rules.
Prerequisites
Basic legal and fiscal concepts
Final Objectives
Materials used
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- Textbook
Study costs
Study guidance
Teaching Methods
- Lectures
Assessment
- Scoring system :
Written examination
Lecturer(s)
Antoine DOOLAEGHE
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