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Course module: 695232-B-6
695232-B-6
Principles of Income Tax
Course info
Course module695232-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
Lecturer(s)
Lecturer
drs. R.A.H.J. Kousen, MRE
Other course modules lecturer
Lecturer
mr.dr. G.M.C.M. Staats
Other course modules lecturer
Lecturer
mr. K.M.H.J. Theunissen, LLM
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
  • 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
Content
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.

Specifics
Video lectures 2011 2012 please see Blackboard.
Contact person
mr.dr. G.M.C.M. Staats
Timetable information
Principles of Income Tax
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk (70%) Resit = 100% / Written (70%) Resit = 100%EXAM_01SM 1225-01-2021
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk (70%) Resit = 100% / Written (70%) Resit = 100%EXAM_01SM 1117-12-2020
Required materials
Literature
-
Title:Cursus Belastingrecht Inkomstenbelasting, studenteneditie
Publisher:Kluwer, meest recente uitgave
Literature
-
Title:Fiscale wettenbundel
Publisher:most recent edition
Recommended materials
-
Tests
Assignment (10%)

Assignment (10%)

Assignment (10 %)

Written (70%) Resit = 100%

Final Result

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Kies de Nederlandse taal