Introduction to Tax Law
Course type
Study programme and level
Language
slovenščina
Lectures | Seminar | Tutorial | Druge oblike študija | Individual Work | ECTS |
---|---|---|---|---|---|
35 | 30 | 85 | 6 |
Study programme and level | Study field | Academic year | Semester |
I. level | Law and Management of Infrastructure and Real Estate | 3 | 1 |
Course type
Optional
Workload | Lectures (h/semester) | Seminar
(h/semester) |
Tutorial
(h/semester) |
Individual Work (h/semester) | ECTS |
35 | 30 | 85 | 6 |
Lecturer
em. prof. dr. Krešimir Puharič
Language
English
Prerequisites
Enrollment into the 3rd year of study.
Content (Syllabus outline)
– Sources of tax law.
– Basics of tax law in the Republic of Slovenia and in the European Communities.
– Outline of the basic principles of tax law and tax procedure.
– Legal aspects of taxes and levies in terms of differences between direct and indirect taxes.
– Design of the tax procedure.
– Importance of corporate taxes.
– Binding information.
– Self-announcement.
– Tax notice and legal remedies to protect the rights of taxpayers.
Study Literature
– David I. Bainbridge: Intellectual Property, Harlow &Longman, 9th Edition, 2012.
– Yariv Brauner, Miranda Stewart: Tax, Law and Development, Elgaronline, 2013.
– Lang, P. Pistone, J. Schuch, C. Staringer (eds.): Introduction to European Tax Law: direct taxation, Spiramus Press, 2010.
Objectives and competences
General competencies:
– Understand the importance and the role of the basics of tax law
– To acquire the ability to understand the principles of targeted tax collection
– Ability to understand the importance of tax compliance
Subject-specific competencies:
– Understand the role and the purpose of prohibition of discriminatory taxes in the EU and fiscal barriers
– Ability to understand the purpose of binding information and the basis for any decision of self-announcement.
Intended learning outcomes
Knowledge and understanding:
– Understand the content and purpose of the main institutes of tax law and procedure
– Understand the role of the principles of tax procedure and the rights and the importance of the right to information and binding information
– Understand the basis for duty bound to conduct timely and correct fulfillment of tax obligations
– To know the essence of accounting for income taxes of natural and legal persons as well as the basics of accounting and payment of VAT.
Learning and teaching methods
Lectures on key substantive issues of tax law:
– Discussion of cases in Slovenia and the EU.
Assessment
Written examination (case study and open questions).
Term paper.
Lecturer’s references