Tax Law

Aims of the course

no description

Course syllabus

1. Introduction
1.1. Constitutional foundations of imposing tax liabilities
1.2. Sources of tax law
1.3. Executive regulations as a source of taxation
1.4. Relation of tax law to other legal areas
2. Tax law as a part of finance law in the legal system
2.1. General characteristics of charges, commercial activity of the state
2.2. Principles of tax law and the concept of legal state
2.3. The concept and role of tax and the relationship to other charges ( fees, contributions, excise, benefits)
2.4. The structure of the tax concept:
2.5. Taxable person
2.6. Object of taxation
2.7. Tax basis
2.8. Tax rate
3. Legal aspects of tax
3.1. Types of taxes
3.2. Types of taxes according to taxable persons
3.3. Types of taxes according to the object of taxation
3.4. Corporate subjects liable to tax
3.5. Tax reliefs
3.6. Tax accounting and auditing
3.7. Tax consulting
4. Legal foundations of the tax procedure
4.1. Tax bodies
4.2. Introduction of the tax assessment procedure
4.3. The tax surveillance procedure
4.4. Ordinary and extraordinary appeals
4.5. Rights and liabilities of the competent body, rights and liabilities of taxable persons in the tax assessment procedure and surveillance procedure
4.6. Tax execution
4.7. Legal competence
5. International tax law
5.1. The concept and role of international tax law
5.2. The sources of international tax law
5.3. Tax law in the EU
5.4. International cooperation in tax matters

Course director(s)