Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Tax law_AF41777/3519/2526/1/93
Study guide

Tax law_AF

41777/3519/2526/1/93
Academic year 2025-26
Is found in:
  • Bachelor of Business Management, programme stage 1
    Specialisation:
    • Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Verleysen Alexander
Languages: Dutch
Scheduled for: Semester 2
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.03.2026 (2nd semester)
Re-sit exam: is possible.
Possibility of deliberation/tolerance: You have to pass this course unit (will never be deliberated/tolerated).
Total study time: 78,00 hours

Prerequisites

There are no prerequisites for this course.

Learning outcomes (list)

OLR AF 1 The Bachelor BM/AF has an understanding of tax, parafiscal, legal and accounting regulations and processes, general business and organisational processes and their interrelationships, and can apply this understanding in a broad, globalised, changing and (inter)national context.
You name the different (VAT) taxable persons and the taxable operations.
You mention the importance of the various tax revenues in the government budget.
You distinguish between tax rates and tax burden.
You give the distinction between real results and fiscal results.
You explain the trends in the Belgian tax systems.
You make the link between the wage calculation, the wage and the income in the personal income tax return form.
You recognize various (direct and indirect) taxes, both for companies and individuals.
You explain the influence of accounting on a tax result.
You process the taxable transactions in the VAT return form.
You process the accounts according to the mandatory tax regulations.
You indicate the areas of application for various tax legislations.

Study material (list)

(course) material on the electronic learning platform digitapMandatory
  • Author: lector

Educational organisation (list)

Exam duration
Estimated time for testing2,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours52,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test once during class weeks100,00Digitaal examen met open en/of gesloten vragen Gesloten boek.
Aanvullende instructies op Digitap.
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test once during class weeks100,00Digitaal examen met open en/of gesloten vragen Gesloten boek. Aanvullende instructies op Digitap.