|Introduction to Financial Law and Financial Science||
Civil Law - 9. semester
Commercial Law - 9. semester
Constitutional-Administrative - 9. semester
Criminal Law - 9. semester
International Law - 9. semester
The European Union Law - 9. semester
|Lecturer in charge||Consultations||Location|
|izv. prof. dr. sc. Jasna Bogovac||
Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).
Prior announcement to: firstname.lastname@example.org
|Ćirilometodska 4, room Room 9|
|prof. dr. sc. Hrvoje Arbutina (Lectures)||
Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)
|Ćirilometodska 4, room 8|
|izv. prof. dr. sc. Tereza Rogić Lugarić (Lectures)||
Tuesday, 9,00 - 10,00 (Dean´s Office)
|Ćirilometodska 4, room 6|
|dr. sc. Irena Klemenčić (Lectures)||Ćirilometodska 4, room 45|
|REQUIRED: Arbutina, Hrvoje, Bogovac, Jasna; Tax Law; Kluwer Law International (2014), str. 481-503|
|REQUIRED: Summary on relevant EU directive provisions in the field of taxation;|
|REQUIRED: PPT presentations;|
|REQUIRED: EU Commission; Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee, Dividend taxation of individuals in the Internal Market, Brussels, 19.12.2003, COM(2003) 810 final.; (2003)|
|RECOMMENDED: Pistone, Pasquale; Roeleveld, Jennifer; Hattingh, Johann; Nogueira, Joao Felix Pinto and West, Craig; Fundamentals of Taxation; IBFD (2019), str. 1-169|
|RECOMMENDED: Rogers-Glabush, J. (ed.); International Tax Glossary; IBFD (2015), str. 1-648|
|RECOMMENDED: Avi-Yonah, R. S.; Advanced Introduction to International Tax Law; Edwar Elgar Publishing (2015)|
|RECOMMENDED: Dagan, T.; International Tax Policy; Cambridge Tax Law Series (2018)|
In this course the students will learn about the theory of taxation and normative and practical issues.
The introductory lectures will be dedicated to financial law in general - its main components and basic structure in order for the students to better understand the place and role of taxes in the State's finances.
Individual tax forms will be studied - personal income tax, corporate income tax, value added tax - both on a theoretical and practical level - this course will also introduce the students to the influence of the European Union's legislation and case law of the Court of Justice of the European Union on national tax laws.
Special attention will be paid to the concept of abuse of tax law and measures that the national tax law systems provide in order to counter abusive practices. However, in the European Union these provisions must be in accordance with EU law. Therefore, a part of this course will deal with different concepts of abuse which derive from CJEU case law.
In order to prepare the students for a more international business environment the course will also have some lectures dedicated to the OECD model treaty convention for elimination double taxation. The treaty model of the OECD serves as the basis for most existing tax treaties worldwide. Taking it as a starting point, the lecture aims to provide the necessary understanding for a systematic approach to the legal field of tax treaties in general. It discusses basic issues such as the scope of tax treaties, their distributive rules and the methods available to eliminate double taxation, as well as other important treaty rules, including the prohibition of discrimination, the mutual agreement procedure, and the exchange of information.
Also the course will offer some insight into the Croatian tax law procedure as well as the budgetary cycle, both in Croatia and the EU (that is how the budget is formed and executed each year).
Trends in international taxation are also presented (OECD, EU) in aim to provide current situation in rapidly changing global tax playing field.
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