This class exists in these courses :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS

Prerequisites

- Knowledge of the modalities of the different corporations' forms functionning.
- Master of the accounting techniques.

Learning outcomes

At the end of the course, the student should be able to :
- Master the technique of the individual tax policy elements.

Course description

Introduction : definition of the taxation - Taxes classifications - Sources of taxation law

THE TAXABLE RESULT OF INDIVIDUAL COMPANIES
- The taxable result
- The industrial and business benefits
->Fundamental principles
->Taxable products
->Deductible costs
->The profit and loss system
->The calculation of the taxable result

THE TAXATION ON THE REVENUE
- Principle and scope of the taxation on the revenue
->General principles
->The scope of the taxation on the revenue
->The rules specific to the category of revenues
->The liquidation and the payment of the taxation on the revenue and of associated contributions

Class type

Class structure

Teaching methods

• Lecture
• Tutorial

Assessment

Recommended reading

• Mémento pratique fiscal - F. LEFEBVRE

  Editions Francis Lefebvre, 2008.

• Code Général des Impôts. -

• Droit fiscal : manuel et applications - E. DISLE et J. SARAF

  UV 1 DECF, Dunod, 2008.

• Droit fiscal : cas pratiques - P. PINTEAUX

  UV 1 DECF, Dunod, 2008.

• Droit fiscal : annales corrigées - E. DISLE et J. SARAF

  UV 1 DECF, Dunod, 2008.

Internet resources

• Un site relatif au cours est disponible sur l'intranet