European Union's tax law 2400-M1FRPP
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
Course coordinators
Learning outcomes
Knowledge about the European Union tax law.
Assessment criteria
Written exam -three essay questions.
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
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: