(in Polish) Analiza podatkowa i kazusy 2400-FPiP3APiK
During the course, the following topics, among others, will be reminded in a general way:
1. general tax law
2. tax proceedings
3. tax control and customs and fiscal control
4. specific tax law
5. administrative court proceedings
During the course of the course, students will perform extensive tax analyses and will prepare pleadings in tax cases, using legal texts relevant to the subject.
Type of course
Course coordinators
Learning outcomes
Knowledge
As a result of participation in the class, the Student is able to:
1. conduct multi-faceted tax analysis
2. prepare a pleading in his case or the case of another taxpayer
Skills
As a result of the classes, the Student:
1. uses the acquired knowledge to analyze legal states of affairs in the field of tax law in the broadest sense
2. determines the interdependence of tax issues on the basis of detailed tax law
Attitudes/Competencies
As a result of the classes, the Student:
1. is aware of his basic knowledge and skills in the field of tax law, understands the need for continuous training
2. is aware of and has the need to make efforts to form and deepen knowledge in the field of general and tax administrative and judicial-administrative proceedings, is ready to take action in shaping the legal situation of a party in the proceedings
3. knows how to interact and cooperate in a team, taking on different roles
Assessment criteria
The basis for passing the course is receiving a positive grade in the final written assessment.
It consists of two parts: part A has the form of a single-choice test consisting of 10 questions, part B consists of two open questions - preparation of an answer to a given case study and preparation of a pleading.
Bibliography
• Ordynacja podatkowa, ustawy podatkowe, ustawa o Krajowej Administracji Skarbowej, Kodeks postępowania administracyjnego, Prawo o postępowaniu przed sądami administracyjnymi
• M. Jabłoński, P. Smęda, Egzamin na doradcę podatkowego. Kazusy, wyd. C.H. Beck, Warszawa
2021 r.
• P. Borszowski (red.), Prawo podatkowe z pytaniami i kazusami, wyd. Wolters Kluwer, Warszawa 2020 r.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: