EU tax law (ćwiczenia) - 2018/2019

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
Language of instruction:English
Course objective
Assumptions: Presentation of matters dealing with tax law in context of its economic and social conditions
Broadening of practical knowledge concerning tax duties - in particular the rules of tax liability.
Expanding skills of tax law interpretation and tax counting
Prerequisites
Completed course of public finance law (budgetary law, currency law, customs law). Basic information on constitutional and administrative law. Framework and backgrounds of the EU law
Learning outcomes
KNOWLEDGE
K_W03 Students know the terminology of tax law
K_W12 Students know basic tax procedures

SKILLS
K_U02 Students can use knowledge to interpret financial phenomena and to calculate taxes
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 a need to improve their tax skills
K_K02 Students are able to work in a team
K_K07 Students are able to organize their time properly for case studies
Teaching method
Case studies
Team work
Calculations and settlements
Course content description
Main topics:
• Progressive and flat tax rates
• Tax arrears and default interest
Tax preferences
• Deductuion of claims
• VAT settlements
• Excise settlemets
• Tax cascade
• International PIT settlements
• Taxation on dividends and on corporations in CIT
Forms of assessment
Form: At least three tax cases - calculations to be performed by each student
Main topics:
• Progressive and flat tax rates
• Tax arrears and default interest
• Deductuion of claims
• VAT settlements
• Excise settlemets
• Tax cascade
• International PIT settlements
• Taxation on dividends and on corporations in CIT

Evaluation levels:
• No mistakes = 5.0
• 1 mistake = 4.0
• 2 mistakes = 3.5
• 3 mistakes = 3.0
• 4 mistakes or more = 2.0

Each exercise will be evaluated separatedly and the final score will be an average note of three grades
Required reading list
Provided within the first lecture
Available on the lecturer\'s website
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