Advanced Course on Personal Income Tax

Course Code :2100RECPBL
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)Nicole Plets

3. Course contents *

In this course the principles of the entire personal income tax are discussed, with emphasis on the income categories: immovable income, professional income and various income, as well as the principles of movable income (this category is extensively covered in the course 'Tax aspects patrimony management') . The objective of this course is to provide a clear framework within which the various elements of personal income tax can be integrated in a structured way. This approach must allow complex tax problems to be reduced to their essence and to formulate a solution. Since the personal income tax is highly subject to changes, the method must also allow for subsequent changes to be correctly placed within the whole and to estimate the concrete consequences of these changes. The relevant provisions from WIB 92 and KB / WIB 92 are therefore taken as the starting point. These provisions are then analyzed and discussed on the basis of administrative instructions, case law and legal theory. In order to understand the meaning of personal income tax, the context within which certain rules have been established is discussed as much as possible, and imperfections and injustices in tax legislation and administrative interpretations are also pointed out. Attention is also paid to filling in the personal income tax return form and to the most important elements of the calculation of the tax due. All this is achieved through a number of introductory lectures, with or without preparatory reading, possibly guest lectures, tutorials and individual or group assignments (written: declaration assignments and advice) with oral discussion / explanation. Students also think critically about current events or the cases and / or texts that are placed on Blackboard and have a guided discussion about this with legal arguments in the lecture.