- To understand some principles of taxation and the income tax in particular
- Provide explanations of the backgrounds and systematics of the regulations dealt with during the course
- Provide an analysis of the problem in a case presented and apply the particular regulations
- Give an informed opinion on case law and proposed amendments to acts arising with regard to the particular topics discussed during the course
- Interpret a specific regulation
Income tax is one of the most important laws in the Dutch legal system. Since this taxation is very extensive, there are multiple courses on this topic. This course deals with the income taxation of individuals. The course 'Capita Selecta Taxation of Individuals', offered in the Masters programme, goes deeper into this matter. During this course, we will discuss: |
- income-related tax
- the structure of the Dutch Income Taxation Act 2001
- the 'Box-system'
- the determination of income, rate structure and the losses offset against tax in the divergent boxes
- national and foreign liability to pay tax
- attribution of income to partner and minors
- regulation on wages
- regulation of home-ownership
- the substantial interest regulation
- income out of savings and investments
- individual deductions
We will discuss the backgrounds of these regulations ('why' they were established) and their systematics. A topic in comparative perspective can be part of the course. This topic will be announced on Blackboard Course info.
Video lectures 2011 2012 please see Blackboard.