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Taxes and Tax Harmonisation in the EU

predmet

Cilji predmeta

The main objective is to present the development of tax harmonization in the EU, both in the field of indirect and direct taxation.
Further, to analyse the role of the ECJ in this harmonization process.

Vsebina predmeta

1. VAT: basic features
2. VAT, directive 2006/112/EC (Recast VAT directive) and EU harmonization
3. VAT and cross-boundary flows
4. Corporate income tax: basic features
5. International taxation of capital income and EU harmonization; the role of ECJ

Nosilci predmeta

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  • Govorilne ure
  • četrtek ob 10.00 v RZ-102
 
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