The course examines both theoretical and practical issues of Financial law and financial science, encompassing the theory of taxation as well as normative and practical issues of taxation. At the introductory level, the students will learn about the basic features of any tax: taxpayers, tax base, tax rates and tax preferences. Emphasis will be on three major tax forms: personal income tax, corporate income tax and value added tax, as well as tax procedure. The course will also address international taxation, namely tax treaties, tax avoidance, tax evasion and tax havens. Additionally, some of the most interesting ECJ and tax treaty cases will be analysed. The issues of budgetary law, public loan and public debt will also be discussed, in order to provide students with a full picture of the functioning of public finance system.
Introduction to Financial Law and Financial Science
Literatura
OBVEZNA LITERATURA
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
EU Commission; 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.; (2003)
PREPORUČENA LITERATURA
Pistone, Pasquale; Roeleveld, Jennifer; Hattingh, Johann; Nogueira, Joao Felix Pinto and West, Craig; Fundamentals of Taxation; IBFD (2019), str. 1-169
Rogers-Glabush, J. (ed.); International Tax Glossary; IBFD (2015), str. 1-648
Avi-Yonah, R. S.; Advanced Introduction to International Tax Law; Edwar Elgar Publishing (2015)
Dagan, T.; International Tax Policy; Cambridge Tax Law Series (2018)
Ishodi učenja
Explain the role of tax law as a part of legal science and basic notions of tax law.
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DOPRINOSI OSTVARENJU ISHODA UČENJA NA RAZINI STUDIJSKOG PROGRAMA
1. Identify historical, political, economic, European, international or other
social factors relevant to the creation and application of law.
2. Define basic notions and institutes as well as basic doctrines and
principles of a branch of law.
4. Classify and interpret normative framework relevant for a certain
branch of law. -
KOGNITIVNO PODRUČJE ZNANJA I RAZUMIJEVANJA
Understanding
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VJEŠTINE
Information management skills, ability to apply knowledge in practice,
ability to learn, clear and intelligible oral and written expression skills,
ethical practice. -
SADRŽAJ UČENJA
Teaching units:
1. Introductory lecture (the scope and aim of financial science, the
historical development of financial science, the term, aim and
development of Financial Law) – Public revenues (concept,
development, classification) – Taxes (term, justification of
introduction, classification) – Tax theory (tax terminology,
taxpayer, tax base, tax rates, principles of taxation) -
NASTAVNE METODE
Lecture, guided discussion, demonstration of practical tasks, close reading,
student debate, independent reading.
Explain the role of direct and indirect taxes in the fiscal system.
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DOPRINOSI OSTVARENJU ISHODA UČENJA NA RAZINI STUDIJSKOG PROGRAMA
1. Identify historical, political, economic, European, international or other
social factors relevant to the creation and application of law.
3. Explain the position and importance of legal sciences in relation to
other scientific disciplines.
4. Conduct empirical, legal, and interdisciplinary research. -
KOGNITIVNO PODRUČJE ZNANJA I RAZUMIJEVANJA
Understanding
-
VJEŠTINE
Information management skills, problem-solving, ability to apply
knowledge in practice, logical argumentation while respecting different
opinions, learning capabilities, ethical practice. -
SADRŽAJ UČENJA
Teaching units:
1. Personal Income Tax (basics). Individual tax forms in the
Republic of Croatia. Comparison with some EU countries
(participants).
2. Corporate Income Tax: basics. CIT in the Republic of Croatia
and comparison with some EU countries (participants).
3. Methods for preventing tax avoidance – Transfer Pricing, CFC
rules, thin-capitalisation, exit tax, withholding tax on
payments made to tax havens Case law of the Court relating
to transfer pricing. Proposal of a Common Consolidated
Corporate Tax Base (CCCTB).
4. Turnover taxes – general sales tax (value added tax) Value
Added Tax in the Republic of Croatia. Comparison with some
EU countries (participants).
5. Customs duty and Property Taxes. customs duty in the
Republic of Croatia and EU. -
NASTAVNE METODE
Lecture, guided discussion, demonstration of practical tasks, close reading,
independent reading.
Discuss legal factors of international taxation and double taxation.
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DOPRINOSI OSTVARENJU ISHODA UČENJA NA RAZINI STUDIJSKOG PROGRAMA
1. Identify historical, political, economic, European, international or other
social factors relevant to the creation and application of law.
9. Analyse various aspects of the legal regime of the Republic of Croatia,
including a comparative perspective. -
KOGNITIVNO PODRUČJE ZNANJA I RAZUMIJEVANJA
Understanding
-
VJEŠTINE
Problem-solving, teamwork, ability to criticise and self-criticise, ability to
apply knowledge in practice, learning capabilities, clear and unambiguous
expression skills, ethical practice. -
SADRŽAJ UČENJA
Teaching units:
1. Double taxation (juridical, economic), the OECD Model
Convention for the prevention of double taxation –
introduction OECD Model Convention for the prevention of
double taxation – certain provisions of the Convention -
NASTAVNE METODE
Lecture, guided discussion, demonstration of practical tasks, close reading,
student debate, independent reading.
Explain the rules, participants’ rights and obligations of the tax procedure.
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DOPRINOSI OSTVARENJU ISHODA UČENJA NA RAZINI STUDIJSKOG PROGRAMA
5. Explain the institutes of substantive and procedural law.
12. Evaluate legal institutes and principles in their development dimension
and in relation to contemporary legal system. -
KOGNITIVNO PODRUČJE ZNANJA I RAZUMIJEVANJA
Understanding
-
VJEŠTINE
Problem-solving, ability to apply knowledge in practice, learning
capabilities, ability to precisely formulate attitudes, ability to create new
ideas. -
SADRŽAJ UČENJA
Teaching units:
1. Tax procedure in the Republic of Croatia (introduction, basic
principles, relationship between the tax authorities and the
taxpayer, the local determination of the taxpayer) Tax
procedure – establishing the facts essential to taxation, tax
audit. Comparison with some EU countries.
2. Abuse of law in Tax Law – the European and Croatian
concepts Tax procedure – legal remedies (ordinary and
extraordinary) Forms of alternative dispute resolution in Tax
Law – mediation, arbitration, participation of impartial
Commissions -
NASTAVNE METODE
Lecture, guided discussion, demonstration of practical tasks, close reading,
student debate, independent reading.
Analyse the legislation and the influence of European law on tax law.
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DOPRINOSI OSTVARENJU ISHODA UČENJA NA RAZINI STUDIJSKOG PROGRAMA
1. Identify historical, political, economic, European, international or other
social factors relevant to the creation and application of law.
2. Define basic notions and institutes as well as basic doctrines and
principles of a branch of law.
10. Determine relevant rules of the EU legal system in certain legal area.
11. Analyse relevant judicial decisions. -
KOGNITIVNO PODRUČJE ZNANJA I RAZUMIJEVANJA
Analysing
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VJEŠTINE
Information management skills, problem-solving, ability to apply
knowledge in practice, learning capabilities. -
SADRŽAJ UČENJA
Teaching units:
1. European Tax Law – concept, sources, fundamental freedoms
and their importance to direct taxes, the provisions of the
TFEU on State aid.
2. European Tax Law – Parent-Subsidiary Directive, the Merger
Directive and the Directive on interest and royalties, Savings
Directive, the Directive on mutual cooperation in tax
administrations of EU Member States
3. Jurisprudence related to the Parent-Subsidiary Directive, the
Merger Directive and the Directive on interest and royalties,
Savings Directive, the Directive on administrative cooperation
of EU Member States -
NASTAVNE METODE
Lecture, guided discussion, demonstration of practical tasks, close reading,
independent reading.
Explain the basic notions of budgetary law, public revenues, public expenditures and public private partnership.
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DOPRINOSI OSTVARENJU ISHODA UČENJA NA RAZINI STUDIJSKOG PROGRAMA
1. Identify historical, political, economic, European, international or other
social factors relevant to the creation and application of law.
2. Define basic notions and institutes as well as basic doctrines and
principles of a branch of law.
3. Explain the position and importance of legal sciences in relation to
other scientific disciplines. -
KOGNITIVNO PODRUČJE ZNANJA I RAZUMIJEVANJA
Understanding
-
VJEŠTINE
Information management skills, ability to apply knowledge in practice,
learning capabilities, ability to create new ideas. -
SADRŽAJ UČENJA
Teaching units:
1. Public goods and public expenditure. Budget (concept,
functions, principles, types). Budget cycle. Budget in Croatia.
The Budget of the European Union.
2. Public-Private Partnership. -
NASTAVNE METODE
Lecture, guided discussion, demonstration of practical tasks, close reading,
independent reading.
