• Provide insight into the main lines of taxation of individuals and corporations and indicate how one should act from a fiscal point of view in simple cases|
• Have knowledge of the general principles of Dutch tax law
• Realise oneself that legal issues often have tax effects.
This course is obligatory for first year students of all legal Bachelor programmes. The course introduces the students to tax law. Students are enabled to become familiar with and within the field of tax law. In order to do that, the main lines of taxation of individuals and corporations will be elaborated, guided by specific, actual situations. Starting point is the life-line of two persons. We see these persons living together, working, buying a house, marrying, quitting their jobs to start a business of their own, placing their business in a close corporation, nearly getting divorced, eventually selling their business and finally being confronted with decease. By connecting to these actual real-life situations, the signal function of the law will come into view as well. A lawyer should take notice that legal problems often have tax consequences. For example, the determination of alimony and reorganisation of corporations. These tax consequences themselves have an influence on the decision-making process. The Bachelor's programme 'Tax law' will elaborate the outline offered in this course.|