The course has been conceived as an introduction to fiscal law. It provides an adequate basis for students wishing to specialise in fiscal law during their Master’s programme. For the other students, it provides a general framework for interpreting and handling any fiscal issues they may later encounter.
The subject matter is presented in a manner that follows the structure of the various fiscal codes quite accurately. The purpose is to familiarise the student with these books of law, in order to enable them to find their way around the technical and rapidly evolving field of fiscal law.
The student is provided with the most up-to-date overview of Belgian fiscal law. More in particular, the course deals with the general principles governing fiscal law, the structural basis (area of application, foundations, rates and procedures) and the basic characteristics of the principal taxes.
Special attention is devoted to personal income tax, corporation tax, value added tax, registration and inheritance taxes.
It speaks for itself that Belgian fiscal law is considered in the broader framework of European and international fiscal law.