VENNOOTSCHAPSRECHT
 
Taught in 2nd year Bachelor in business studies - Main Subject: Accountancy-Tax Law
3rd year Bachelor in business studies Special programme for grad. HOSP boekhouden - modulair - Main Subject: Accountancy-Tax Law
professionele Bachelor in het Bedrijfsmanagement - afstudeerrichting: accountancy-fiscaliteit
professionele Bachelor in het Bedrijfsmanagement - afstudeerrichting: accountancy-fiscaliteit
Theory [A] 24.0
Exercises [B] 24.0
Training and projects [C] 0.0
Studytime [D] 125.0
Studypoints [E] 5
Level in-depth
Credit contract? Access upon approval
Examination contract? Access upon approval
Language of instruction Dutch
Lecturer Frank Duquet
Reference RCBMGA02A00020
 
Key words
Corporation Law, IWETO-codes S141 Tax Law and S192 Bookkeeping Sciences

Objectives
Acquiring insight in the most important commercial and non-commercial forms of cooperation in accordance with the Belgian law.

Acquiring thorough command of the most important forms of cooperation.

Efficiently searching of legal information, more specific information from the Statute book of Cooperations.Ability to trace, list and collect sources containing legal information. Also ability to check this information in compliance with the existing legislation and ability to use this information in the own work situation.

Ability to find and solve problems, ability to formulate a motivated viewpoint and ability to analyse and comment upon the viewpoints of others.

Topics
Associations and partnerships.
Definitions communal to all partnerships and all legal persons (establishment, management and delegation, contribution, liability, division of profit, control, nullity, dissolution).

Partnerships without corporate personality: partnership, temporary trading company and silent trading company.

Private partnerships: firm and limited partnership (establishment, liability of partners, transference of participation, duration and dissolution).Trading partnerships of capital: company and limited partnership on stocks (establishment, outcome, representatives, capital, disputes, duration and dissolution).

Companies (CVOA, CVBA and BVBA) (establishment, outcome, representatives, capital, disputes, duration and dissolution).

Partnership with a social objective and non-profit organizations.

Restructuring of partnerships: merger, division, contribution.Conversion of partnerships.The economic cooperative and European partnership.

Prerequisites
Knowledge of the basic principles of civil law, more specifically the laws of commitment, contract and trade.

Final Objectives
Knowledge
Job-related (specific):
  • Knowledge of corporation law (see topics)
  • Knowledge of sources that contain bookkeeping and legal data
  • Knowledge of the basic legal principles of corporation law
  • Knowledge of legal and bookkeeping documents
  • Knowledge of the technical terminology
Skills
General:
  • Consult sources
Job-related (general):
  • Ability to analyse documents that deal with corporation law
Job-related (specific):
  • Follow the quickly evolving legislation on corporation law
  • Understand and distil the available information in function of the given problems
  • Ability to handle legal and bookkeeping information
  • Ability to come to an accurate description of the problem and distinguish main points from side issues through listening and phrasing of questions
  • Ability to come to conclusions quickly
Attitudes
General:
  • Precision and accuracy
  • Have adjusted to lifelong learning
Job-related (general):
  • Inquisitiveness, continuously make knowledge up-to-date


Materials used
::Click here for additional information::
'Inleiding tot het vennootschapsrecht' by GEINGER H. and HEIJERICKN., Bruges, Die Keure, Code of Corporations.
Own syllabus.

Study costs
Handbook: market price
Syllabus: about 4 euro
Code (market price)

Study guidance
Possible to pose questions both individually as in class.

Teaching Methods
Lectures alternated with question-and-answer method.
Guided exercises and assignments of self-study.

Assessment
  • First exam session: 20% continuous assessment and 80% written exam (partly with the aid of the code)
  • Second exam session: 100% written exam (partly with the aid of the code)
Students only enrolled for taking the exams:
  • First exam session: 100% written exam (partly with the aid of the code)
  • Second exam session: 100% written exam (partly with the aid of the code)


Lecturer(s)