Tax Law
Course type
Study programme and level
Language
slovenščina
| Lectures | Seminar | Tutorial | Druge oblike študija | Individual Work | ECTS |
|---|---|---|---|---|---|
| 30 | 120 | 6 |
Prerequisites:
There are no special requirements.
Content (Syllabus outline):
– Sources of tax law
– Basics of EC tax law
– Principles of tax law and tax procedure
– Tax law as part of the finance law in our legal system
– Legal aspects of taxes and levies
– Importance of the distinction between direct and indirect taxes
– Design and outline of essential elements of the tax procedure
– Corporate taxes
– Taxation of companies and/or corporate products
– Legislation to prevent “double” taxation
– Binding information
– Self-declaration
– Tax decision and legal remedies
– Tax investigation
Objectives and competences:
General competencies:
– Understand the importance and role of the tax law in terms of tax planning operators
– Acquire the ability to understand the principles relating to tax collection
– Ability to provide a correct tax compliance
Subject-specific competencies:
– Understand the importance of the prohibition of discriminatory taxes in the EU, so-called fiscal barriers
– Ability to understand the importance of binding information and decisions regarding the possible self-declaration
– Understand the content of any version of any tax foreclosure
Intended learning outcomes:
Knowledge and understanding:
– Understand the key institutes of tax law and procedure
– Understand the importance of the tax procedure and the importance of the right to information and binding information
– Know the rules of the tax procedure and the determination of subject matter and territorial jurisdiction of the tax inspection and investigation
– Understand the importance of timely and correct fulfillment of tax obligations
– Know the essence of levying taxes on income: natural and legal persons and VAT.
Learning and teaching methods:
Lectures
Assessment:
Type (examination, oral, coursework, project):
Written examination (case study + essay questions) 75%
Properly prepared term paper and its defense 25%
Study Literature:
– Jerovšek, T., et. al.: Zakon o davčnem postopku s komentarjem, DIZI, Ljubljana, 2008.
– Kovač, M.: Davki od A do Ž, Založniška hiša Primath, Ljubljana, 2007.
– Škof, B., et. al.: Davčno pravo, UM, PF in DFRI, MB 2007.
– Šoltes, I., et. al.: Pojmovnik javnih financ, Nebra, Ljubljana, 2010.
– Tratar, B., et. Al.: Novi davčni postopek, Založba Legat, 2008.
Lecturer’s references:
- PUHARIČ, Krešimir. The newly adopted law on arbitration of Slovenia and law of mediation in civil and commercial matters of Slovenia = Recenta reglementare a arbitrajulai ş a medierii în materie civilǎ şi comercialǎ din Slovenia. Revista româna de arbitraj, ian./mar. 2009, an. 3, nr. 1, str. 39-58. [COBISS.SI-ID 18266854] –
- PUHARIČ, Krešimir. Arbitration and mediation in Slovenia – de lege lata and de lege ferenda. arbitr. yearb., 2008, vol. 15, str. 193-204. [COBISS.SI-ID 18310630]
- PUHARIČ, Krešimir. Novosti u arbitražnom pravu i mirenju u Sloveniji. Pravo gospod., prosinac 2008, god. 47, sv. 6, str. 1298-1308. [COBISS.SI-ID 18311142]
- PUHARIČ, Krešimir. Commercial arbitration and public order in private international law in Slovenia. Revista româna de arbitraj, ian./mar. 2007, an. 1, nr. 1, str. 9-15. [COBISS.SI-ID 16950246]
- PUHARIČ, Krešimir. Interim and partial arbitral award. arbitr. yearb., 2006, vol. 13, str. 167-177. [COBISS.SI-ID 16753126]
- PUHARIČ, Krešimir. Neke dileme vezane uz moguć razvoj SECI arbitraže i položaj institucionalnih arbitraža. Pravo gospod., travanj 2002, vol. 41, no. 2, str. 100-104. [COBISS.SI-ID 1818066]
- PUHARIČ, Krešimir. International dispute resolution in the age of electronic business : the Slovenian perspective. arbitr. yearb., Year 2001, vol. 8, no. , str. 57-63. [COBISS.SI-ID 1617362]
- PUHARIČ, Krešimir. Razvoj reševanja sporov na elektronski način. V: Dnevi slovenskih pravnikov 2001 : od 11. do 13. oktobra v Portorožu, (Podjetje in delo, Letn. 27, št. 6/7). Ljubljana: Gospodarski vestnik, 2001, str. 1329-1334. [COBISS.SI-ID 12088550]
- PUHARIČ, Krešimir. Croatian draft law on arbitration and new Slovenian code on civil procedure compared. arbitr. yearb., year 2000, vol. 7, no. , str. 175- 182. [COBISS.SI-ID 1410514]
- PUHARIČ, Krešimir. Speeding-up dispute resolution in the Republic of Slovenia. arbitr. yearb., 1999, let. 6, št. , str. 47-54. [COBISS.SI-ID 1106898]
- PUHARIČ, Krešimir. Trade secret in arbitration proceedings. arbitr. yearb., 1998, let. 5, št. , str. 139-148. [COBISS.SI-ID 667858]
- PUHARIČ, Krešimir. Poslovna tajna u arbitražnom postupku. Pravo gospod., 1998, let. 37, št. 1, str. 66-77. [COBISS.SI-ID 414930]
- PUHARIČ, Krešimir. Conciliation as a method of settlement of international commercial disputes. arbitr. yearb., 1997, let. 4, str. 155-165. [COBISS.SI-ID 414674]
- PUHARIČ, Krešimir. Mirenje – postupek rješavanja međunarodnih trgovačkih sporova. Pravo gospod., 1997, let. 36, št. 1, str. 128-139. [COBISS.SI-ID 210386]
- PUHARIČ, Krešimir. Uporednopravni osvrt na bit odredbi pravilnika o rješavanju sporova s međunarodnim elementom stalnog izbranog sudišta u Zagrebu i pravilnika o postupku pred stalnom arbitražom kod Privredne komore Slovenije. Privreda & pravo, 1994, let. 33, št. 3-4, str. 173-186. [COBISS.SI-ID 211410]
- PUHARIČ, Krešimir. Report on the activities of the permanent court of arbitration attached to the Chamber of Commerce and Industry of Slovenia. ICC Int. Court Arbitr. bull., 2006, vol. 17, no. 1, 7 str. [COBISS.SI-ID 16638694]
- PUHARIČ, Krešimir. The experience from the co-operation agreements between the arbitral institutions in the Czech Republic, Croatia, Hungary, Slovenia and Austria. V: Partners in Europe : joint conference, Vienna 1 and 2 April 2004. Vienna: United Nations Commission on International Trade Law: International Arbitral Centre of the Austrian Federal Economoc Chamber, 2004, str. 1-10. [COBISS.SI-ID 2203090]
- PUHARIČ, Krešimir. Recent development of arbitration regulation in Slovenia. V: International conference : zbornik : 12 September 2003, Sofia. Sofia: BCCI, 2003, str. 55-66. [COBISS.SI-ID 2141138]
- PUHARIČ, Krešimir. Arbitraža in pomirjevalni postopek v gospodarskih sporih v RS. V: Reševanje gospodarskih sporov v Republiki Sloveniji in v Evropski Uniji : pravna ureditev, gospodarska praksa, prikazi primerov. Ljubljana: Inštitut za evropsko pravo, 2003, 8 str. [COBISS.SI-ID 2018770]
- PUHARIČ, Krešimir. Arbitraža in posredovalni (pomirjevalni) postopek. V: WEDAM-LUKIĆ, Dragica (ur.). Arbitražno reševanje sporov : strokovni posvet. Ljubljana: Univerza v Ljubljani, Pravna fakulteta, 1997, 7 str. [COBISS.SI-ID 415698]