Courses Bachelor Display 2023-2024
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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 |
The course Belastingrecht voor Ondernemingen (TAX3010) will no longer be offered in the academic year 2023-2024. The course will be replaced by the courses Belastingrecht voor Ondernemingen I (TAX3016), (Internationaal) Belastingrecht voor Ondernemingen II (TAX3017), and Kostprijsverhogende Belastingen (TAX3015).
For all details, please see the "Addendum to Chapter XVI SBE Bachelor’s study programmes, article 16.8 in the SBE BSc EER 2023-2024 and the Transitional Regulations for BSc Fiscal Economics, Appendix I article 8 in the SBE BSc EER 2023-2024 – Version 2" (https://content.mailplus.nl/m10/docs/user31000669/1131/Addendum_SBE_BSc_EER_2023_2024___Adjustment_study_outline_BSc_FE_Version_2.pdf). |
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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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