Study programme 2024-2025Français
Fiscalité - TVA et ISOC
Programme component of Master's in Economic and Social Policy (MONS) (day schedule) à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-POECSO-039-MCompulsory UEVANDERNOOT JulienW765 - Finances publiques et Fiscalité
  • VANDERNOOT Julien

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français12900033.002nd term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FPFI-020Taxation - VAT & Corporation Tax - AAEP89000Q2
W-FPFI-070Taxation - VAT & Corporation Tax - AAEHP40000Q2

Integrated test : there will be no assessment for each AA but a single assessment for the UE.
Programme component

Objectives of Programme's Learning Outcomes

  • Master specialist knowledge in the field of economic, political and social sciences in order to mobilise it on issues related to political, economic and social environments.
    • Master and appropriately mobilise highly specialised knowledge and methodological approaches within of economic, political and social sciences.
    • Assimilate political, economic and social environments.
  • Analyse concrete political, social and economic issues in a multidisciplinary way, identifying future societal changes.
    • Mobilise highly specialised knowledge methods and tools in different fields of economic, political and social sciences.
    • Analyse a situation by critically selecting adapted methodological theories and approaches.
    • Mobilise acquired skills in a specific professional environment.

Learning Outcomes of UE

At the end of the course, the student will master the main concepts of VAT (scope, tax base, category of taxable persons, obligations, right to deduct) and of the corporate tax.

UE Content: description and pedagogical relevance

The teaching activities of the teaching unit are complementary and only differ in the ways of teaching.

Prior Experience

Basic knowledge of personal income tax is useful

Type(s) and mode(s) of Q2 UE assessment

  • Written examination - Face-to-face
  • Production (written work, report, essay, collection, product, etc.) - To be submitted in class
  • Oral examination - Face-to-face

Q2 UE Assessment Comments

Written and/or oral exam and/or work

Type(s) and mode(s) of Q3 UE assessment

  • Written examination - Face-to-face
  • Production (written work, report, essay, collection, product, etc.) - To be submitted in class
  • Oral examination - Face-to-face

Q3 UE Assessment Comments

Written and/or oral exam and/or work

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-FPFI-020
  • Cours magistraux
  • Conférences
  • Travaux pratiques
W-FPFI-070
  • Cours magistraux
  • Conférences

Mode of delivery

AAMode of delivery
W-FPFI-020
  • Face-to-face
W-FPFI-070
  • Remote

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FPFI-020Powerpoint
W-FPFI-070Not applicable

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FPFI-020Not applicable
W-FPFI-070Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FPFI-020Not applicable
W-FPFI-070Not applicable
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de dernière mise à jour de la fiche ECTS par l'enseignant : 02/04/2024
Date de dernière génération automatique de la page : 26/04/2025
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be