Courses Bachelor Display 2024-2025 DRAFT
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| Course title | Belastingrecht voor Ondernemingen | |||||||||||||||||||||||||||||||||||||||||||||||
| Course code | TAX3010 | |||||||||||||||||||||||||||||||||||||||||||||||
| ECTS credits | 13,0 | |||||||||||||||||||||||||||||||||||||||||||||||
| Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||||||||||
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| Level | Intermediate | |||||||||||||||||||||||||||||||||||||||||||||||
| Coordinator |
Raymond Luja For more information: raymond.luja@maastrichtuniversity.nl |
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| Language of instruction | Dutch | |||||||||||||||||||||||||||||||||||||||||||||||
| Goals |
The goal of this course is to learn the direct and indirect taxation of businesses in Dutch tax law. Students are able to assess business taxation by (i) personal income taxation of businesses, (ii) corporate income taxation, (iii) value added tax, and (iv) transfer tax, both domestically and in relation to international and EU law.
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| Description |
Tax law for businesses: income tax, corporation tax, value added tax, transaction tax.
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| Literature |
To be announced on Student Portal.
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| Prerequisites |
This course is in transition for the bachelor Fiscal Economics.
Please read: * the Addendum to Chapter XVI SBE Bachelor’s study programmes, article 16.8 in the SBE BSc EER 2023-2024 * the Transitional Regulations for BSc Fiscal Economics, Appendix I article 8 in the SBE BSc EER 2023-2024 The following rule applies to bachelor Fiscal Economics students. TRANSITIONAL REGULATION (TAX3010): The bachelor Fiscal Economics has been discontinued. Whether a course is in transition, cancelled, or replaced depends on the cohort you are in. Sometimes there are additional criteria. It is therefore very important to carefully read the EER and the addendum so you can apply the rules to your individual situation. |
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| Teaching methods (indicative; course manual is definitive) | PBL / Lecture | |||||||||||||||||||||||||||||||||||||||||||||||
| Assessment methods (indicative; course manual is definitive) | Written Exam / Assignment / Presentation | |||||||||||||||||||||||||||||||||||||||||||||||
| Evaluation in previous academic year | For the complete evaluation of this course please click "here" | |||||||||||||||||||||||||||||||||||||||||||||||
| This course belongs to the following programmes / specialisations |
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