EUROPEAN TAX LAW:
European Tax Law
Chair of Financial Law and Financial Science
European Tax Law
Study: Tax - 6. semester
Code: 123948
ECTS: 7.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
Lecturers: Irena Klemenčić , dipl.iur. - Lectures
Exam dates:
  • 27. 01. 2020.
  • 10. 02. 2020.
  • 20. 04. 2020.
  • 01. 06. 2020.
  • 15. 06. 2020.
  • 29. 06. 2020.
  • 31. 08. 2020.
  • 14. 09. 2020.
Exam registration: Studomat
Basic data
European Tax Law Tax - 6. semester
7.0 123948
Lecturer in charge Consultations Location
prof. dr. sc. Hrvoje Arbutina

Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

Ćirilometodska 4, room 8
Lecturer Consultations Location
Irena Klemenčić , dipl.iur. (Lectures) Ćirilometodska 4, room 45
Literature
Arbutina, Hrvoje; Europsko porezno pravo, predavanja, Power Point prezentacije;
Description
Introduction 1 hour
Taxes in the EU Treaty and the Treaty on the Functioning of the EU; Integration Basis 1 hour
General Tax Law of the EU and the International Tax Law: Negative Integration 1 hour
European Integrational Tax Policy 1L
Customs Code of the EU 2L
Harmonization of the Value Added Tax and of the Excises 1L
Individual Income Taxation 6L
Taxing Transactions (Capital Duty) 2L
Parent-Subsidiary Directive and Merger Directive 1L
Profits Taxation 6L
Savings Interest Directive 2L
Arbitration Convention 2L
Interest and Royalty Directive 2L
Mutual Assistance in Tax Matters 2L
Exam dates
27. 01. 2020.
10. 02. 2020.
20. 04. 2020.
01. 06. 2020.
15. 06. 2020.
29. 06. 2020.
31. 08. 2020.
14. 09. 2020.
Detailed data
Cognitive Skills:

Knowledge and understanding

After successfully completing the course, students will be able to:

- define basic categories of European tax law in the context of modern legal approaches;

- critically evaluate and recognise basic factors of the establishment of relations within European tax law;

- explain theoretical approaches and define criteria of differentiation in solving individual problems within European tax law;

- explain the differences in aforementioned approaches;

- distinguish modern theories about determining tax liabilities in the EU;

- explain research methods that are the foundation for original thinking and professional research in tax law.

Application

After successfully completing the course, students will be able to:

- group and describe categories of European tax law;

- understand the differences between tax-law approaches in systems of various member states of the EU;

- apply theoretical knowledge about different systems in the analysis of solving various tax-law problems in these systems;

- outline the application of research methods.

Analysis

After successfully completing the course, students will be able to:

- categorise causes of individual solutions within European tax law, relations within it and material effects that law produces;

- demonstrate causes of the occurrence of individual problems within European tax law;

- analyse criteria for distinguishing among tax-law systems of member states in different periods;

- analyse different theories about tax law.

Synthesis

After successfully completing the course, students will be able to:

- construct connection between solutions in European tax law and basic elements of tax-law systems in general;

- suggest the application of individual research methods for certain tax-law phenomena within European tax law;

- formulate causes of the occurrence of individual tax-law phenomena within European tax law;

- distribute the roles of various factors of the creation of certain phenomena within European tax law;

- form a plan of application of a research method in the analysis of one or more European tax law phenomena of a relevant member state of the EU:

Evaluation

After successfully completing the course, students will be able to:

Practical and Generic Skills:

After successfullly mastering the course, students will be able to:

- publicly present learning outcomes;

- express themselves in a clear and structured manner while explaining their standpoints;

- develop communication skills;

- participate in team work.

Matching Assessments to Learning Outcomes:

Evaluation should enable testing learning outcomes that the students acquired within the course.

It is important that learning outcomes constitute basic knowledge about property taxation that will be tested and manners in which it will be tested.

All learning outcomes should be tested.