Study:	Civil Law - 9. semester Commercial Law - 9. semester Constitutional-Administrative - 9. semester Criminal Law - 9. semester International Law - 9. semester The European Union Law - 9. semester
Code:	186977
ECTS:	4.0
Course coordinators:	doc. dr. sc. Jasna Bogovac
Lecturers:	prof. dr. sc. Hrvoje Arbutina - Lectures izv. prof. dr. sc. Tereza Rogić Lugarić - Lectures Irena Klemenčić , dipl.iur. - Lectures
Exam dates:	31. 08. 2020. 14. 09. 2020. Exam registration: Studomat

Literature:

Arbutina, Hrvoje, Bogovac, Jasna; Tax Law; Kluwer Law International (2014), str. 481-503 Summary on relevant EU directive provisions in the field of taxation; PPT presentations; Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee, Dividend taxation of individuals in the Internal Market, Brussels, 19.12.2003, COM(2003) 810 final.;

Description:

Cognitive Skills:

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

-define, identify and describe the structure of Financial Law and its individual components;

- identify and define key elements of individual tax forms (e.g. personal income tax, corporate income tax, value added tax)

- apply and use theoretical and practical knowledge of the key elements of certain forms of taxation;

- define the concept of abuse of law in the context of European and Croatian law

- understand the structure and elements of procedures and instruments in the implementation of taxation; recognize the different procedures and instruments in the implementation of taxation

- calculate and analyse the amount of tax liability;

- analyse the fundamental principles of the Tax Law procedure;

- analyse and categorize the conditions for application of the Tax Law institutes;

- be familiar with the basics of European Tax Law and the cases in front of the CJEU

Practical and Generic Skills:

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

- apply and present learning outcomes in everyday work;

- independently or as a team member responsibly face and solve everyday tasks;

- participate in a discussion in an argumented manner;

- develop communication skills;

- imprive the ability to monitor and understand individual media reports related to the area;

- assess and consider the needs and possibilities for further training and lifelong learning.

Matching Assessments to Learning Outcomes:

Forms of evaluation:

- oral examination

- written mid-term examination (composed of multiple choice questions and essay questions in which it is necessary to explain certain concepts, complete sentences, present current legal solution)

- seminar paper and presentation (independently choose and analyse a topic from s theoretical and/or practical aspect and present it)

- mid-term in practical work (solving problem-oriented tasks).

Consultations schedule:

• doc. dr. sc. Jasna Bogovac :

  Tuesday, 13:00 - 14:00

  Other timing with prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room Ćirilometodska 4, room 9
• prof. dr. sc. Hrvoje Arbutina :

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

  Location: Ćirilometodska 4, room 8
• izv. prof. dr. sc. Tereza Rogić Lugarić :

  Tuesday, 9,00 - 10,00 (Dean´s Office)

  Location: Ćirilometodska 4, room 6