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Course module: 380029-B-6
380029-B-6
Procedural Tax Law
Course info
Course module380029-B-6
Credits (ECTS)6
CategoryBA (Bachelor)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg School of Economics and Management; TiSEM: Tax Economics; Tax Economics;
Is part of
B Tax Economics
B Tax Law
Lecturer(s)
Lecturer
mr. S. Chaghouani, LLM
Other course modules lecturer
Lecturer
prof.mr.dr. M.B.A. van Hout
Other course modules lecturer
Lecturer
mr. E. Thomas
Other course modules lecturer
Academic year2020
Starting block
SM 1/  SM 2
Course mode
Full-time
RemarksInschrijving voor de recidivistengroep van SM 1 kan alleen door een mail te sturen naar TiSEM-Osiris@uvt.nl
Registration openfrom 25/08/2020 up to and including 20/08/2021
Aims
1.The student understands why the General Law on Taxation has two different methods for levying taxes and can explain what the differences are in legal protection of each system.
2.The student understands the relationship between the several (Tax) Codes and is able to apply it in various case studies.  
3.The student has knowledge about legal protection in tax law and collecting taxes and can apply the knowledge in various case studies.
4.The student is able to provide a substantive evaluation about new developments in relation to current (tax) law.
5.The student has sufficient knowledge about collecting taxes and is able to apply it in various cases studies.  
Content
Procedural tax law deals with laws and regulations of levying and collecting taxes. Based on the General Law on Taxation (in Dutch ‘Algemene wet inzake rijksbelastingen’) there are two different systems of levying tax: 1) levying taxes through a tax return and 2) levying taxes through a tax assessment. The legal protection of both systems differs substantially. In order to levy taxes, the tax administration should be provided with sufficient information. As such, the General Law on Taxation contains several rules concerning the disclosure of information by taxpayers. During this course, the systems of levying taxes and the obligation to provide information to the tax administration will be discussed. In addition, the obligations and rights of taxpayers and third parties (“derden”) will be dealt with. In this regard, the current system of dispute resolution like filing a notice of objection with the tax administration and filing a notice of appeal with one of the courts (court in first and second instance and the Supreme Court) will be discussed in more detail. Furthermore, this course we will also deal with taxpayers rights in national legislation and international treaties like the European Convention on Human Rights (ECHR) and International Covenant on Civil and Political Rights (ICCPR) in case of tax evasion and tax fraud. Finally, the Dutch legal system of collecting taxes will be explained during the course.
Contact person
prof.mr.dr. M.B.A. van Hout
Timetable information
Procedural Tax Law
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk (100%) / Written exam (100%)EXAM_01SM 1226-01-2021
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk (100%) / Written exam (100%)EXAM_01SM 1117-12-2020
Required materials
Literature
-
Title:Fiscale wettenbundel
To be announced
-
Title:Verdere literatuur wordt bekend gemaakt via Canvas
Literature
E.C.G. Okhuizen en L.J.A. Pieterse, Hoofdzaken formeel belastingrecht, Den Haag Boom juridisch Den Haag 2018.
ISBN:9789462903425
Title:Hoofdzaken formeel belastingrecht
Author:E.C.G. Okhuizen en L.J.A. Pieterse e.a.
Publisher:Den Haag Boom juridisch
Recommended materials
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Tests
Written exam (100%)

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Kies de Nederlandse taal