This class exists in these courses :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Prerequisites

Knowledge of how different company methods function.
Ability to master accounting techniques.
Ability to master the various elements concerning an individual person's tax obligations.

Learning outcomes

Mastering various elements of company tax.

Course description

I. PRESENTATION OF THE FRENCH TAX SYSTEM

II. TAXATION BASED ON COMPANY RESULTS
- Recovering tax on revenue
- Recovering tax on companies.

III. VAT
- The mechanism of VAT, fields of application and the territoriality of VAT, VAT rates.
- Deductible and collected VAT.
- The declaration and payment of VAT
- Companies partially subjected to VAT; the proportion of VAT
- Intracommunity VAT.

IV. OTHER TYPES OF TAX
- Tax on company vehicles and on the employees.
- Apprenticeship tax and trade tax.

Class type

Class structure

Teaching methods

• E-learning
• Interactive class
• Lecture
• Presentation
• Tutorial

Assessment

Creation of a synthesis based on a specific taxation difficulty by groups of 2 (30% of the final mark).

Recommended reading

• DCG 4 - DUNOD -

• Le meilleurs du DCG 4 - Sup Foucher -

Internet resources

• IESEG Online

• Wikipédia