Close Help Print Course module: 695230-M-6 695230-M-6 Capita Selecta Taxation of Individuals Course info Course module 695230-M-6 Credits (ECTS) 6 Category MA (Master) Course type Course Language of instruction Dutch Offered by Tilburg 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 year 2020 Starting block SM 1 Course mode Full-time Remarks Caution: this information is subject to change Registration open from 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 Description Test Block Opportunity Date Schriftelijk / Written EXAM_01 SM 1 2 26-01-2021 Written test opportunities (HIST) Description Test Block Opportunity Date Schriftelijk / Written EXAM_01 SM 1 1 18-12-2020 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 Close Help Print