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European Union's tax law

General data

Course ID:	2400-M1FPPR
Erasmus code / ISCED:	14.3 Kod klasyfikacyjny przedmiotu składa się z trzech do pięciu cyfr, przy czym trzy pierwsze oznaczają klasyfikację dziedziny wg. Listy kodów dziedzin obowiązującej w programie Socrates/Erasmus, czwarta (dotąd na ogół 0) – ewentualne uszczegółowienie informacji o dyscyplinie, piąta – stopień zaawansowania przedmiotu ustalony na podstawie roku studiów, dla którego przedmiot jest przeznaczony. / (0311) Economics The ISCED (International Standard Classification of Education) code has been designed by UNESCO.
Course title:	European Union's tax law
Name in Polish:	Prawo podatkowe Unii Europejskiej
Organizational unit:	Faculty of Economic Sciences
Course groups:	(in Polish) Przedmioty kierunkowe do wyboru - studia II stopnia EM - grupa 2 (130h) (in Polish) Przedmioty kierunkowe do wyboru - studia II stopnia FR - grupa 2 (230h)
ECTS credit allocation (and other scores):	3.00 Basic information on ECTS credits allocation principles: the annual hourly workload of the student’s work required to achieve the expected learning outcomes for a given stage is 1500-1800h, corresponding to 60 ECTS; the student’s weekly hourly workload is 45 h; 1 ECTS point corresponds to 25-30 hours of student work needed to achieve the assumed learning outcomes; weekly student workload necessary to achieve the assumed learning outcomes allows to obtain 1.5 ECTS; work required to pass the course, which has been assigned 3 ECTS, constitutes 10% of the semester student load. view allocation of credits
Language:	Polish
Type of course:	obligatory courses
Short description:	The sources of European Union tax law. Range of objective and subjective. Development of knowledge on tax law in European Union. Conversational lecture. Written exam. Three essay questions.
Full description:	1. Tax law in the legal system. 2. Sources of primary EU tax law. 3. Sources of secondary EU tax law. 4. Sources of country tax law. 5. Substantive and procedures tax law. 6. The origin and harmonization of Value Added Tax. 7. The origin and harmonized of excise duty. 8. The origin and issue of Corporate Income Tax. 9. Characteristics of the Value Added Tax Directive. 10. Characteristics of the excise duty. 11. Personal Income Tax in EU countries. 12. Local taxes in the EU countries. 13. Cooperation tax administrations in EU countries. 14. Tax proceedings. 15. Tax havens.
Bibliography:	Podstawowa: B. Brzeziński, M. Kalinowski, Prawo podatkowe Unii Europejskiej, wyd. ODDK, Toruń 2017. A. Krajewska, Podatki w Unii Europejskiej, wyd. PWE, Warszawa 2012 r. R. Lipniewicz, Europejskie prawo podatkowe, wyd. Difin, Warszawa 2011 r. Uzupełniająca: B. Brzeziński, D. Dominik-Ogińska, A. Zalasiński (red.), Polskie prawo podatkowe a prawo unijne. Katalog rozbieżności, wyd. Wolters Kluwer, Warszawa 2015 r. R. Oktaba, Prawo podatkowe, wyd. C. H. Beck, Warszawa 2019 r
Learning outcomes:	Knowledge about the European Union tax law.
Assessment methods and assessment criteria:	Written exam -three essay questions.

Classes in period "Summer semester 2023/24" (in progress)

Time span:	2024-02-19 - 2024-06-16	Selected timetable range: weekly course term Navigate to timetable
Type of class:	Lecture, 30 hours more information
Coordinators:	Robert Oktaba
Group instructors:	(unknown)
Students list:	(inaccessible to you)
Examination:	Course - Grading Lecture - Grading

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