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Course module: 695231-B-6
695231-B-6
Principles of Corporation Tax
Course info
Course module695231-B-6
Credits (ECTS)6
CategoryBA (Bachelor)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
B Tax Economics
B Tax Law
PM Tax Economics HBO
Convenant TISEM
Lecturer(s)
Lecturer
mr. G.C. van der Burgt
Other course modules lecturer
Lecturer
dr. F.J. Elsweier
Other course modules lecturer
Lecturer
prof. dr. S.A. Stevens
Other course modules lecturer
Academic year2020
Starting block
SM 1/  SM 2
Course mode
Full-time
RemarksSM 1 is for repeat students only. Registration via mail to TLS-Osiris@uvt.nl.
Registration openfrom 24/08/2020 up to and including 20/08/2021
Aims
  • Mention gained knowledge of tax regulations for corporations and several relevant legal doctrines;
  • Understand and provide explanations of the backgrounds of the doctrines discussed in the course (the `why`);
  • Understand and provide explanations of the systematic of the different doctrines;
  • Understand and provide explanations why a certain act is reformed and assess whether the reform will realise the goals set;
  • Utilize the separate doctrines in an actual case;
  • Give an informed opinion on the relevant case law and legal revisions;
  • Give an informed opinion on whether a specific piece of case law fits in the lines set out by earlier case law;
  • Give an informed opinion on whether a specific piece of case law fits in the lines set out by earlier case law;
  • Creatively and critically deal with doctrines mentioned, formulate the weak spots in existing
Content
This course is part of the bachelor`s program Tax law and Tax economics and builds on the Bachelor`s course 'Principles of Company Taxation', which contents are presumed known to the students participating in this course. Whereas in the 'Principles of Company Taxation` course we focused on tax regulation regarding entrepreneurs, we will use this course to put an emphasis on taxation of corporations of legal persons (corporate income tax). The student has knowledge about the tax rules for corporations as laid down in the Dutch `corporate income tax act 1969` [Wet op de vennootschapsbelasting 1969] and the Dutch `personal income tax act 2001` [Wet op de inkomstenbelasting 2001].


 
Contact person
dr. F.J. Elsweier
Timetable information
Principles of Corporation Tax
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1227-01-2021
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1118-12-2020
Required materials
Literature
-
Title:Hoofdzaken vennootschapsbelasting, FED Fiscale studieserie nr. 31
Author:Elsweier & Stevens
Publisher:Kluwer, Deventer
Literature
-
Title:Pocket Belastingwetten
To be announced
-
Title:Literature published on Blackboard or discussed in the lecture
Recommended materials
Literature
-
Title:Vakstudie Vpb (Kluwer, elektronisch en fysiek toegankelijk via bibliotheek) of NDFR Vpb (SDU)
Literature
-
Title:Cursus Belastingrecht, onderdeel Vennootschapsbelasting
Publisher:Deventer, Kluwer
Tests
Written

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