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Fiscalité

  • Teacher(s): F.Vuilleumier
  • English title: Taxation
  • Course given in: French
  • ECTS Credits: 6 credits
  • Schedule: Spring Semester 2018-2019, 4.0h. course (weekly average)
  •  séances
  • site web du cours course website
  • Related programme: Bachelor of Science (BSc) in Management

 

Objectives

The purpose of this course is to provide students with the theoretical and practical basics needed to understand the Swiss tax system as a whole, identify tax issues in a particular case, and propose tax-planning measures.

Contents

The course is organized in 11 modules of 4 hours (the course starts at 8h15 and ends at 12h15).

Each module is autonomous and has 2 parts

  • a theoretical part (2 to 3 hours)
  • a practical part (1 to 2 hours) which highlights the concepts learned in the theoretical part

The course addresses taxation as an interdisciplinary subject and illustrates the close links between taxation and other branches, in particular the law. The course is meant to be dynamic and participative. It requires prior preparation of students. Hence, they are invited to participate to the course with the documentation indicated for each module.

The participation of a Senior tax Official is planned, as well as that of a professional specialized in the field of VAT.

References

Mandatory literature:

  • The various federal tax laws (Gygax / Gerber, The federal tax laws, 2018 edition)
  • Oberson, Swiss Tax Law, 4th edition, Basel 2012 "Oberson, Droit fiscal suisse, 4ème édition, Bâle 2012". The passages that relate to the topics covered in the course are indicated before each theme. Reading of developments concerning Geneva law is not required
  • Oberson, Precis of International Tax Law, 4th edition, Berne 2014 "Oberson, Précis de droit fiscal international, 4ème édition, Berne 2014" (same remark as above)
  • The documents that will be made available on the web page of the course https://hec.unil.ch/docs/index.php/fvuilleu/cours/448 including some cited publications of the Federal Tax Administration. In addition, the documents of the Swiss Federal Tax Administration can be downloaded from the AFC website: www.estv.admin.ch

Evaluation

First attempt

Exam:
Written 2 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

The course ends by a written exam. The exam will also take the form of a written exam for the catch-up session.The exam will count for 100% of the mark, both for the main exam and for the catch-up exam (there will be no test or intermediate projects).The students will have access to :

The Official Compendium of Swiss Federal Law "Recueil des lois fiscales fédérales" (Gygax/Gerber : www. Steuergesetze.ch)

A calculator (with restricted authorization : TI-30X II (B ou S) , HP 10S or HP 10S+,

  • Handwritten annotations of keywords and diagrams in the above Compendium are allowed, provided that they refer to the articles of laws that they are intended to supplement and that they are not excessive (not allowed on blank pages, etc.). The copying of complete texts, post-it[1] and the collage of photocopies are strictly prohibited and will lead to the expected consequences in case of cheating.

[1] Post-it are only allowed as bookmarks

Retake

Exam:
Written 2 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

The exam will also take the form of a written exam for the catch-up session.The exam will count for 100% of the mark, both for the main exam and for the catch-up exam (there will be no test or intermediate projects).The students will have access to :

The Official Compendium of Swiss Federal Law "Recueil des lois fiscales fédérales" (Gygax/Gerber : www. Steuergesetze.ch)

A calculator (with restricted authorization : TI-30X II (B ou S) , HP 10S or HP 10S+,

  • Handwritten annotations of keywords and diagrams in the above Compendium are allowed, provided that they refer to the articles of laws that they are intended to supplement and that they are not excessive (not allowed on blank pages, etc.). The copying of complete texts, post-it[1] and the collage of photocopies are strictly prohibited and will lead to the expected consequences in case of cheating.

[1] Post-it are only allowed as bookmarks



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