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 dr. sc. Irena Klemenčić - Lectures
Exam dates:	30. 08. 2021. 13. 09. 2021. Exam registration: Studomat

Literature:

Tax Law, Arbutina, Hrvoje, Bogovac, Jasna, Kluwer Law International (2014), Stranice 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.

Optional literature:

Fundamentals of Taxation, Pistone, Pasquale; Roeleveld, Jennifer; Hattingh, Johann; Nogueira, Joao Felix Pinto and West, Craig, IBFD (2019), Stranice 1-169 International Tax Glossary, Rogers-Glabush, J. (ed.), IBFD (2015), Stranice 1-648

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 :

  Online

  Prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room 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