Tax law
Course type
Study programme and level
Language
slovenščina
Lectures | Seminar | Tutorial | Druge oblike študija | Individual Work | ECTS |
---|---|---|---|---|---|
20 | 20 | 120 | 3 |
Study programme and level | Study field | Academic year | Semester |
Under-graduate program, level 1 | Law | 3rd | autumn or spring |
Course type
Elective
Workload | Lectures (h/semester) | Seminar
(h/semester) |
Tutorial
(h/semester) |
Individual Work (h/semester) | ECTS |
20 | 10 | 120 | 6 |
Lecturer
em. prof. dr. Krešimir Puharič
Language
Slovenian
Prerequisites
No special prerequisits.
Content (Syllabus outline)
- Defining the content of basic concepts.
- Tax law as part of the legal system.
- Sources of tax law.
- Principles of tax law stemming from the constitutional principle of the rule of law.
- Classification of taxes.
- Tax-legal relation (creation, termination, types, participants).
- Legal description of the actual tax status.
- Fundamentals of tax procedural law (procedures for determining taxes and tax control procedures).
Study Literature
- Tipke and J. Lang: Steuerrecht. Dr. Otto Schmidt Verlag, Köln 2013.
- Doralt and H. G. Ruppe: Grundriss des österreichischen Steuerrechts. Manzsche Verlag-s und Universitätsbuchhandlung, Wien 2011.
- Birk and others: Steuerrecht. C. F. Müller, Berlin, Leipzig in Osnabrück 2014.
- L.W. Gornley: EU Taxation Law, Oxford University Press, Oxford 2005.
Objectives and competences
The objective of this course is to acquaint students with the basics of substantive and procedural tax law. The emphasis is on understanding of constitutional platforms and basic institutions of tax law.
Acquired knowledge will enable the students to study more complex tax issues and specific tax fields, thereby also to be able to individually resolve tax law issues.
Intended learning outcomes
Understanding the basics of tax law.
Learning and teaching methods
- Lectures with participation of students.
- Tutorials.
Assessment
Type:
Written exam
Lecturer’s references