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.
Prerequisites
Basic legal and fiscal concepts
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.
Teaching Methods
- Lectures
Materials used
- Textbook
Study guidance
Assessment
- Scoring system :
Written examination
Study costs
Lecturer(s)
Antoine DOOLAEGHE
Language
Dutch
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