Training structure
Faculty of Law and Political Science
Presentation
Certificate of Specialized Studies in Tax Law
Objectives
- Heavy program of improvement and specialization in the field after a Professional Master's degree in Business Law.
- Teaching method based mainly on the treatment of practical cases, made by academics and law professionals.
Know-how and skills
70% of the courses are taught by law professionals (jurists or lawyers).
Organization
Knowledge control
- Oral exam with one session.
- Preparation of a practical case for 1 hour and defense in front of a jury composed of a practitioner and an academic for 20 minutes.
Graduation requires a grade point average of 12/20 or higher in the course subjects.
Program
One-day seminar (6 hours):
- Evaluation of companies
- Legal and fiscal framework of asset management
- Mergers and similar operations
- Abuse of law in tax matters
- Tax consolidation
- Capital reduction
- Taxation of partnerships
- Partial contributions of assets
- Dissolution of companies
- The taxation of LBOs
- The tax audit
- Community tax law
- Case law on community matters
- Tax Litigation
- Donation taxation
- Transfer of a sole proprietorship to a company
- International taxation
- VAT
- Taxation of the transfer of a company
Admission
Conditions of access
- Students enrolled in or holding the 2nd year Master in Business Law/DJCE
- Students enrolled in or holding a 2nd year Master's degree in International Trade Law
Target audience
Students of the Masters in Business Law/DJCE and International Trade Law.
Necessary pre-requisites
Good level in Tax Law
Recommended prerequisites
Business law - Tax law
And then
Professional integration
- Law firm, Tax department
- Large Business Tax Division, Legal Division