European Union's tax law 2400-M1FPPR
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.
Type of course
Knowledge about the European Union tax law.
Multiple choice test
B. Brzeziński, M. Kalinowski, (red.), Prawo podatkowe Unii Europejskiej, wyd. ODDK Gdańsk 2017 r.
A. Krajewska, Podatki w Unii Europejskiej, wyd. PWE, Warszawa 2012 r.
Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes:
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: