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Course module: 695230-M-6
695230-M-6
Capita Selecta Taxation of Individuals
Course info
Course module695230-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Research Master in Business
M Tax Law
M Tax Economics
Lecturer(s)
Lecturer
prof.mr. N.C.G. Gubbels
Other course modules lecturer
Lecturer
mr.dr. M.J. Hoogeveen
Other course modules lecturer
Lecturer
drs. T.W.M. Poolen
Other course modules lecturer
Academic year2020
Starting block
SM 1
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
Aims
  • Provide analysis and interpretation of complex issues within the Income Tax Act 2001 and the Succesion Law
  • Comment on the foundations on which the current act is based and confront them with other possible foundations for income taxation
  • Give an informed opinion on new case law and proposed amendments to acts
Content
This course will focus on capita selecta concerning the Income Tax Act 2001 and the Succesion Law. This course is lectured in the Master programme of Tax law and Fiscal Economics and is a continuation of the Bachelorcourse 'Income tax'. The topics in this course are linked with some topics of Income tax. It is therefore assumed that the subjects from previously mentioned course are known. In this course a number of those subjects will be studied in depth in a systematically and scientifically manner. The final attainment levels of this course are in particular: knowledge concerning the relationship between the economic and legal fields; thorough knowledge of systems and bases in tax laws; developing a scientific and systematic judgement competence; recognizing the core of the problem in a complex of facts as well as solving the problem; and the correct level to develop knowledge and skills for the career where it concerns in particular, independently keeping up with the developments in the area which is covered by this course.
Contact person
mr.dr. M.J. Hoogeveen
Timetable information
Capita Selecta Taxation of Individuals
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1226-01-2021
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1118-12-2020
Required materials
To be announced
Pocket Belastingwetten 2020
Title:Pocket Belastingwetten 2020
Literature
-
Title:Cursus Belastingrecht, Inkomstenbelasting, Studenteneditie 2020
Author:M.L.M. van Kempen (red.)
Publisher:Kluwer
Literature
-
Title:Cursus belastingrecht, Schenk- en Erfbelasting, Studenteneditie 2020, hoofdstuk XI
Author:Van Vijfeijken en Gubbels
Publisher:Kluwer
Literature
-
Title:Inkomstenbelasting en de gevolgen van echtscheiding, onderdelen 5.4 ‘Terbeschikkingstelling aan de ‘ab-vennootschap’ en 7 ‘Scheiding en aanmerkelijk belang’
Author:I.J.F.A. van Vijfeijken (red.)
Publisher:SDU
To be announced
Diverse artikelen en jurisprudentie (bekendmaking via Syllabus of Canvas)
Recommended materials
-
Tests
Written

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