EU tax law (ćwiczenia) - 2017/2018

Course description
General information
Lecturer:dr Piotr Pomorski
Organising unit:Faculty of Law, Canon Law and Administration - Instytut Europeistyki
Number of hours (week/semester): 1/15
ECTS code:00000-0200-0200CWI0000
Language of instruction:English
Course objective
Assumptions: Presentation of matters dealing with tax law in context of its economic and social conditions
Broadening of theoretical and practical knowledge concerning tax duties, most of all the rules of tax liability.
Expanding skills of tax law interpretation and tax counting in practice.
Prerequisites
Completed course of public finance law. Basic information on constitutional and administrative law.
Learning outcomes
KNOWLEDGE
K_W03 Students know the terminology of tax law
K_W04 Students know the sources of tax law
K_W08 Students know the institutions of tax law
K_W12 Students know the procedure for tax law

SKILLS
K_U02 Students can use the knowledge to interpret financial phenomena and to calculate taxes (!!!!)
K_U03 Students are able to use the legal concepts in the field of tax law
K_U06 Students are able to analyze the causes and effects of specific legal standards and economic processes
K_U07 Students are able to express themselves orally and in writing on topics related to tax law
COMPETENCES
K_K01 Students are aware of continuous work on improving their skills
K_K02 Students are able to work in a team
K_K07 Students are able to organize their time properly for preparation for tests and exams
Teaching method
Analysis of tax legislation, presentation of theoratical and legal assumptions with regard to tax jurisdiction
Course content description
1 Theory of taxes and tax law
2 Tax obligations. Back taxes. Grey market
3 Rules of tax liability
4 Tax procedures
5 Value added tax
6 Excise tax
7 Personal income tax
8 Corporate income tax
9 Gift and inheritance tax
10 Land taxes
11 Other local taxes and dues
12 Tax policy.
Forms of assessment
Exam \"zero\": test + tax calculations
Main exam: oral + tax calculations
Required reading list
Provided within the first lecture
Field of study: European Union Law
Course listing in the Schedule of Courses:
Year/semester:Year II - Semester 4
Number of ECTS credits: 0
Form of assessment: Grade