This class exists in these courses :
• Faculté de Gestion, Economie & Sciences - Licences & Prépas - Licence 3 Gestion - S5 - 3 ECTS
  Faculté de Gestion, Economie & Sciences - Licences & Prépas - Licence 3 Economie Finance - S5 - 3 ECTS

Prerequisites

Basic knowledge in financial accounting

Learning outcomes

This course aims to give participants a knowledge of tax techniques as wel as some knowledge on areas of business law and general accounting.

It will eventually allow students to develop their ability to evaluate a given situaton and to lead themselves toward databases and tax tools that are necessary to solve certain problems.

At the end of this course, the participant will be able to calculate different VATs (payable and deductible) and to determine the tax results for a company.

Course description

In this course, fundemental principles of business taxation will be addressed. We will study concepts, methods, and essential tools for executives in the field of taxation.

Part 1: The VAT

Principles and Mechanisms

Scope of application

Territoriality

Requirement and operative events

VAT Deductions

Declaration and payment

Part 2: BICs

Defining taxable persons

Definition of taxable income

Definition of deductible expenses, disbursed and non-disbursed

Determination of taxable income

Part 3: PROFESSIONAL PLUS AND MINUS VALUES
Accounting principles
Scope of application
Determination and qualification of professional capital gains or losses
Tax regime for capital gains or losses


Part 4: THE TAXATION OF COMPANIES (IS) AND MORE OR LESS PROFESSIONAL VALUES
Definition of taxable persons
Definition of taxable income
Definition of deductible expenses disbursed and non-disbursed
Determination of taxable income
Accounting principles
Scope of application
Determination and qualification of professional capital gains or losses
Tax regime for capital gains or losses

Class type

Class structure

LECTURES AND APPLICATION
12 hours

TUTORIALS
12 hours

Personal Work
36 hours

Total Student Workload
60 hours

Teaching methods

Assessment

Recommended reading

• Emmanuel DISLE et Jacques SARAF : « DCG 4 droit fiscal » - Dunod – 2015/2016