Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Tax procedure_AF41797/3519/2526/1/94
Study guide

Tax procedure_AF

41797/3519/2526/1/94
Academic year 2025-26
Is found in:
  • Bachelor of Business Management, programme stage 3
    Choice option within specialisation:
    • Fiscaliteit within Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Van Sant Tim
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 01.12.2025 (1st semester)
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 78,00 hours

Prerequisites

previously registered for Customs and excise_AF AND previously registered for International and local taxes_AF.

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 describe various tax procedural rules on direct and indirect taxes.
You understand compliance with tax procedures for the practitioner.
You identify problems in applying tax procedures.
You apply applicable tax regulations and case law.
You analyse whether the evidence used is correctly applied by the Administration to determine the taxable base.
You follow case law and current affairs regarding the various tax guidelines and agreements.
OLR AF 2 The bachelor BM/AF recognises opportunities, sets operational objectives and works proactively to achieve the (strategic) objectives of a company or organisation.
You advise how the tax procedural rules should be applied in a specific situation.

Study material (list)

(course) material on the electronic learning platform digitapMandatory
  • Author: lector
Studentencodex ITAA - Fiscale wetgevingMandatory

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 during the examination series100,00Aanvullende instructies op Digitap
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap