Master's degree in tax law - Personal and estate taxation course

The course « Personal and Wealth Taxation » aims à to perfect students' knowledge in personal and wealth taxation, both in national and supranational law, as well as in tax procedures (control and litigation).

It also aims to perfect their mastery of tax language, theory and methodology, and the legal tools enabling them to:

• to synthesise a tax file to give the taxpayer the expected answers;
and
• to help the taxpayer établish his tax return or éface àa tax audit;

On completion of M2, students will be able to personally update their knowledge and carry out documentary research in tax matters, present the results of their work orally and in writing, and work alone or as part of a team in French or a foreign language.

Access to the Personal and Wealth Taxation pathway is open to students who have passed their M1 in the Tax Law major, as well as those who have demonstrated, through their results in their previous studies, a solid knowledge of public finance law and general tax law.

Students must have attended courses and/or tutorials in general tax law, personal tax law, business tax law, tax policy, tax procedures, the history of tax law, international and European tax law, criminal tax law, social finance and taxation, tax management of assets and other equivalent subjects.

• FDSP, Aix-en-Provence

Research forms a significant part of the course. Students are required to prepare individual and/or group work (dossiers, presentations, etc.), carry out in-depth research and mobilise sufficient documentation to carry out the practical exercises imposed on them, requiring a significant amount of synthesis work. They will be familiar with the methodology involved in the construction of a research project and will be introduced to the use of digital research tools, in particular national and international databases in the legal fields.

The course is designed to enable students to develop their knowledge and skills in a wide range of fields, including the law, the law of the land and the law of the sea.

The « Personal and Wealth Taxation » pathway enables étudiants who so wish to pursue a doctorate à at the end of the master's degree. To do this, they receive research training in research methodology courses and must write and defend a dissertation on a tax topic in order to obtain their degree. Training through research is supported by the Centre d'Etudes fiscales et financières (UR 891) to which the course is attached. Within this framework, students are encouraged to attend scientific events (conferences, symposia, seminars, etc.) organised by the laboratory or by the Master's department on topical issues relating to public finance law, taxation and customs law.

The « Personal and Wealth Taxation » course enables étudiants to acquire:

• a spirit of synthèse in order to deal with a tax case to give the taxpayer the expected answers and advise him in the management of his tax situation;
• a technical competence to be able to help the taxpayer &eagrave; établir déclaration ou à face à un contrôle fiscal;
• a general competence to handle a tax case in litigation.

The award of the diploma requires the completion of a dissertation supervised by a teacher or an individual work placement supervised by a work placement supervisor from the host company.

Teaching is carried out primarily as initial training or continuing education, but not through sandwich courses or apprenticeships.

Students are encouraged to participate by providing written and oral work.

The use of digital techniques is used to support teaching.

• C1205 Conseil en gestion de patrimoine financier (fr)
• K1503 Contrôle et inspection des impôts (fr)
• K1902 Collaboration juridique (fr)
• K1903 Défense et conseil juridique (fr)
• M1202 Audit et contrôle comptables et financiers (fr)

• 128G Droit fiscal ; Droit des affaires ; Droit pénal ; Droit de l'environnement ; Droit de la santé ; Droit de la sécurité et de la défense ; Droit du transport etc (fr)

The professional fields covered by the Master's degree in Tax Law are particularly diverse and numerous in both the private and public sectors: tax lawyer, notary, lawyer, public finance inspector, international corporate lawyer, lawyer for local authorities, non-profit organisations, wealth consultant, financial audit and control, etc.