Conducted in
terms:
2022/23Z, 2023/24Z, 2024/25Z, 2025/26Z
Erasmus code: 10.0
ISCED code: 0421
ECTS credits:
4
Language:
English
Organized by:
Faculty of Law and Administration
International and European Tax Law 1300-OG-INT-ETL-KPP
1) International tax law - sources of law, the meaning of Model OECD, interpretation, basic concepts – 2 hrs
2) Transfer pricing – 2 hrs
3) Allocation rules – 3 hrs
4) Methods of avoiding double taxation – 1 hr
5) EU tax law in the field of indirect taxation – 3 hrs
6) EU tax law in the field of direct taxation – 3 hrs
7) Summary: case analysis – 1 hr
Total student workload
Contact hours with teacher:
- participation in seminar - 15 hrs
- consultations - 5 hrs
Self-study hours:
- preparation for seminar - 15 hrs
- writing essays - 25 hrs
- reading literature- 40 hrs
Altogether: 100 hrs (4 ECTS)
Learning outcomes - knowledge
Student
W1: has basic knowledge of tax law system in the spheres regulated by EU law and international tax law
W2: possesses knowledge about peculiarities of institutions functioning in the field of EU and international tax law (Court of Justice, arbitration, mutual agreement procedure)
W3: is familiar with language of international and EU tax law
W4: is acquainted with peculiarities of the personal scope of international tax law
Learning outcomes - skills
Student
U1: is able to describe and analyse facts from the perspective of international and EU tax law
U2: is capable of analysing facts, to which provisions of international and EU tax law apply
U3: has advanced skills in analysing ways of dealing cases based on EU and international tax law (emphasis on substantive law)
U4: can analyse provisions of substantive law
Learning outcomes - social competencies
Student
K1: understands the significance of developing and updating knowledge
K2: is aware of his knowledge
K3: can cooperate with experts and non-experts on issues of international and EU tax law
Teaching methods
seminar, case studies, discussions
Course coordinators
Term 2025/26Z: | Term 2022/23Z: | Term 2023/24Z: | Term 2024/25Z: |
Assessment criteria
Active participation in classes, work on case studies, short essay
W1, W2, W3, W4, U1, U2, U3, U4, K1, K2, K3
Practical placement
not applicable
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: