Introduction to tax law 2200-1CWPA08

The lecture aims to provide theoretical knowledge and the legal doctrine on tax law as a branch of law, focusing on basic cognitive problems. Fifteen lectures devoted to the following issues:
1.Theoretical characteristics of taxation
2. Sources of tax , tax burden
3The tasks tax and tax principles: the principle of tax theory and theoretical application of the principle of tax law.
4-5. Tax law, tax law interpretation and the interpretation of tax law.
6-7. Essential elements of tax structure: subject, object, tax base, rates and payment terms.
8-9. Optional parts of the structure of tax: the tax period, tax records, tax, tax returns, the exemption in question, an indication of tax products.
10. The types of taxes; possible classifications.
11. Tax duty: nature, formation, expiration.
12-13.Tax obligations and tax arrears: concept, content, rules creation and expiration.
14. Tax liability: principles and scope
15. Tax succession and third-party liability: the basis, the scope of legal consequences.
The total number of hours that a student must spend to achieve the object defined for the learning outcomes 30h lectures.
- independent student work: 57h
-the process of assessment (exam): 3h
total: 90h

Type of course

optional courses

Prerequisites (description)

The lecture is addressed primarily to law students but also other departments of the University in particular the management and economic sciences. Audience of this lecture could be students of any year of study. The lecture is to provide essential compendium of knowledge of tax law, which should have graduated from university. In the history of this lecture the audience were students of most faculties of the University and other universities.

Learning outcomes

After completing the lecture a student can : - use all the relevant tax concepts in the general part of tax law
- analyze all relevant issues  relating to all elements of the tax knowledge within the scope of university education
- explain all the important issues of tax knowledge base, uses the sources and identify issues of tax knowledge.

Assessment criteria

Required to be present at all lectures.
- Credit in writing for students who wish to complete without an examination of this item,
- An examination in writing (there is a possibility to pass the exam orally)
Exam requirement is knowledge of the subjects to be discussed at the lecture, literature on the subject and normative acts constituting part of the overall substantive tax law.

Bibliography

1. Wstęp do nauki polskiego prawa podatkowego, pod red. W. Modzelewskiego, Wyd. IX, Warszawa 2010,
2. Komentarz do Ordynacji podatkowej, (część ogólna, prawno-materialna, artykuły 1-120), Warszawa 2010,
3. The latest judicial decisions (resolutions, judgments) of the Supreme Administrative Court in the scope of general tax law.
4. Constitutional Court ruling on the constitutional principles of tax law
5. Literature concerning the fundamental problems of tax law and especially the interpretation of tax law, tax rules and the classification of taxes
6. Tax Ordinance Act of 29 August 1997 (articles 1-120)

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 2200-1CWPA08 in USOSweb