Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Prioritise responsible management practices.
• Act in compliance with specific legislative frameworks.
• Understand interactions between companies and their socio-economic environments.
• Assimilate the components of the social and economic environment of a company.

Learning Outcomes of UE

At the end of the instruction, the students will be able to file a Belgian individual income tax return as from an individual situation with several items of complexity relating to personal and professional requisites.

Content of UE

Grounds and main principles of Belgian income tax law (focused on income tax, sharing income sources in four categories, globalization, progressivity of taxation, incitatives); elements of comparative law and historical introduction in order to explain genealogy of contemporary Belgian tax system.

Prior Experience

Basic knowledge of civil and commercial law.

Type of Assessment for UE in Q1

• Presentation and/or works
• Oral examination
• Written examination

Q1 UE Assessment Comments

Written examination through multiple choice form (one point for each right answer, minus one for each wrong answer, zero if no answer) based upon Belgian income tax return.

Type of Assessment for UE in Q3

• Presentation and/or works
• Oral examination
• Written examination

Q3 UE Assessment Comments

Same evaluation method as for Q1

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable