Advanced Course on Taxation Procedures

Course Code :2100RECFPR
Study domain:Law
Academic year:2019-2020
Semester:1st semester
Contact hours:45
Credits:6
Study load (hours):168
Contract restrictions: Exam contract not possible
Language of instruction:Dutch
Exam period:exam in the 1st semester
Lecturer(s)Ilse De Troyer

3. Course contents *

This course starts with a survey of the tax procedure from the declaration of the income untill the demand to pay the established taxes in the different areas of tax law. For example the rules, which have to be applied during investigations by the tax administration, and the ways of proving the existence of taxable elements will be studied.
Not only the law, but also directories, given by the tax administration and decisions of the courts will get special attention.
This course will also deal with the way to make objections to taxes before the tax authorities and to bring an appeal and opposition against demands for payments before the courts.