Tax proceedings and criminal tax law

6 ECTS credits
150 h study time

Offer 3 with catalog number 4022055FEW for working students in the 1st semester at a (F) Master - specialised level.

Semester

1st semester

Enrollment based on exam contract

Possible

Grading method

Grading (scale from 0 to 20)

Can retake in second session

Yes

Enrollment Requirements

Alvorens men een inschrijving kan nemen voor ' Vreemdelingenrecht' moeten de studenten binnen de Master Rechten minstens 20 studiepunten van hun master verworven hebben, of is de student ingeschreven in de Master na Master Internationaal en Europees Recht, of is de student ingeschreven in de Master na Master Sociaal Recht, of is de student is ingeschreven in de Master Criminologie, of is de student ingeschreven in de Master na Master International and European Law. LET OP: Inschrijven voor deze aanbieding is daarnaast enkel mogelijk voor studenten die als werkstudent geregistreerd staan of die geregistreerd staan met een toelating om de specifieke lessen voor werkstudenten te volgen. Gewone studenten kunnen niet inschrijven voor de lessen behorend bij deze aanbieding, zij kunnen enkel lessen volgen van aanbiedingen waarvan het studiegidsnummer eindigt op een R. Bij vragen of problemen, neem contact op met het Studenten Administratie Centrum via SAC@vub.ac.be.

Taught in

Dutch

Faculty

Faculty of Law and Criminology

Department

Tax Law

Educational team

Michel Maus (course titular)

Activities and contact hours

39 contact hours Lecture

Course Content

This course will introduce the students in all aspects of tax law proceedings ( included tax fraud rules ) in direct and indirect taxation. During this course federal, regional and local taxes will be examined. The focus of tax law proceedings consists in the determination of the taxable base, tax auditing and tax recovery, as well as in the guarantee of basic law protection for the taxpayers.

The first part of the course will focus on taxation procedure itself, this means the legal framework regarding tax declaration, investigation powers of the tax administration, the burden of proof of the tax administration and tax recovery.

The second part of the course will focus on tax litigation, this means both existing administrative and juridical proceedings which can be used in order to protest against implied taxes.

The third part of the course will focus on the legal framework of fraud repression ( administrative en criminal prosecution ) and taxpayers protection.

Course material

Handbook (Required) : Fiscale procedure, M. De Jonckheere,M. Maus en M. Delanote, BIB, 9789048623723, 2016
Handbook (Required) : Handboek fiscale sanctionering, M. MAUS, Die Keure, 9789048630561, 2017

Additional info

Digital course material (required):

For this course ppt’s and other documents will be posted on the learning platform on behalf of the students.

Learning Outcomes

General competencies

Apart from the theoretical knowledge of tax proceedings and the ability to apply this knowledge in practice, students should be able to analyse and criticize existing law on the basis of basic tax and constitutional principles.

More specific, students should be able to:

Acquire a profound knowledge of Belgian tax proceedings
Be able to find, use and criticize legal sources and texts
Be able to resolve complex practical problems
Make a critical judgement about controversial topics in the field of tax proceedings
Be able to describe and explain the evolution in law making
Be able to think flexible and innovative
Be prepared to self-study and permanent learning

Grading

The final grade is composed based on the following categories:
Oral Exam determines 100% of the final mark.

Within the Oral Exam category, the following assignments need to be completed:

Oral Exam with a relative weight of 1 which comprises 100% of the final mark.

Additional info regarding evaluation

The examination of this course is an oral examination. Students however are allowed to prepare their exam in writing. The use of tax codes is allowed. The endscore of the student is fully determined by the oral examination.

Sample exam questions:

What is the scope of the visitation right of the tax administration
Discuss the administrative appeal right in direct taxes
What is the scope of the right to remain silent in tax fraud cases
Discuss the legal character of the tax declaration

Allowed unsatisfactory mark

The supplementary Teaching and Examination Regulations of your faculty stipulate whether an allowed unsatisfactory mark for this programme unit is permitted.

Academic context