Tax Law
Course type
Study programme and level
Language
slovenščina
Lectures | Seminar | Tutorial | Druge oblike študija | Individual Work | ECTS |
---|---|---|---|---|---|
20 | 20 | 120 | 3 |
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:
– Debate on cases in the Republic of Slovenia and the EU, working in groups, individual study.
Assessment
Written examination (case study + essay questions). 75%
Properly prepared term paper and its defense. 25%
Lecturer’s references
Professor at the University of Ljubljana for Commercial Law, International Commercial Law, Contract Law and Industrial Property. He was editor and co-author of the comments: Law on the protection of inventions, technical improvements and distinguishing marks (1982) and Law on Industrial Property (1992), co-author of the Commentary of the Companies Act (1993, 2002 and 2007) and the author of the Commentary to the Law on Industrial Property (2003, 1189 pages).
At the Chamber of Commerce of Slovenia he was the Chairman of the Permanent Arbitration since 1992 and is classified as an arbitrator on the list of many foreign institutional arbitrations, for example Austria, Croatia, Macedonia, Serbia, Montenegro, Latvia, Kazakhstan, Slovakia, etc., and is a member of the Austrian and Swiss Arbitration Association.
He is the chairman of the board for domain disputes in ARNES since 2007. He was also the President, Vice President and member of several supervisory boards of Slovenian public limited companies.
In more than 370 scientific papers and discussions published both within and outside our borders he primarily addressed the issues of intellectual property, corporate law, securities law and arbitration.
Since 2003 he was invited to do several lectures abroad (e.g., Bucharest, Vienna, Istanbul, London, Sofia, Zagreb and Timisoara, etc.).
He is the author of eight editions of Commercial Law (1987 to 2003), Company Law and Business Law “in 2006, reprint 2007), a textbook Contract Law and the co-author of International Trade Law (1999) and co-author of: Arbitration Law and Practice in Central and Eastern Europe (JurisNet LLC, Huntigton, New York, 2006, 2006 and 2011).