Study:	Tax - 1. semester
Code:	111415
ECTS:	8.0
Course coordinators:	prof. dr. sc. Hrvoje Arbutina prof. dr. sc. Tereza Rogić Lugarić
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:

Hrvoje Arbutina, Tereza Rogić Lugarić; Osnove poreznog prava; Društveno veleučilište u Zagrebu (2010), str

Optional literature:

Opći porezni zakon; , str

Description:

Basics of the system of tax law. Taxation according to the rule of law. Relevance of the taxes and the tax system for the law and economy. Tax law as a part of the system of law. Relation of the tax law to the other law disciplines (civil law, social law, penal law). Tax administration. Financial police. Tax advisory. Division of tax law and sources of tax law. General tax law (General Tax Act). Special tax law (laws of particular taxes, international tax law, European tax law). Sources of tax law (acts regulating particular taxes, international double taxation treaties, European tax rules). General Tax Act. Kinds of public revenue. Delimitation of the notions of tax and other public revenue. The notion of the tax administration body. Principles of taxation. Tax-law relation. Tax-debt relation. General process rules. Forcible collection of taxes. Legal remedies. Tax misdemeanours.

Cognitive Skills:

Knowledge and understanding

After successfully completing the course, students will be able to:

- explain the structure of tax law and the relation towards other branches of law;

- name parts of tax law;

- explain the importance, aim and place of taxation procedure in the context of tax law and taxation;

- recall and repeat key characteristics of individual tax forms;

- define individual procedures within the implementation of taxation;

- indicate the principles on which the taxation procedure is based;

- explain basic and specific procedural and tax law institutes;

- identify and explain characteristics of individual procedural institutes;

- discuss and critically evaluate individual normative solutions.

Application

After successfully completing the course, students will be able to:

- understand the structure and elements of procedures an dinstitutes in the implementation of taxation;

- recognise individual procedures in taxation;

- use and apply knowledge about tax procedures and institutes in practical work on tax related uissues;

- outline the structure of individual tax law institutes and procedures.

Analysis

After successfully completing the course, students will be able to:

- distinguish ratio legis of individual tax procedures and institutes;

- analyse basic procedural principles;

- analyse and categorise conditions for the application of individual tax law institutes;

- compare structural elements of individual procedures and institutes;

- solve problem tasks connected with the application and implementation of individual procedures and institutes.

Synthesis

After successfully completing the course, students will be able to:

- design and propose possible directions of normative changes;

- formulate shortcomings in the existing normative solutions;

- construct and observe the connection between individual tax law institutes and procedures;

- contruct and distribute the importance of individual principles in the application of individual procedures and institutes.

Evaluation

After successfully completing the course, students will be able to:

- examine legal framework of individual procedures and institutes;

- assess purposefulness and foundation of legislative solutions;

- evaluate the position and role of individual institutes;

- conclude about the need for change of the normative background;

- recommend legal improvements in the taxation procedure.

Practical and Generic Skills:

After successfully completing the course, students will be able to:

- apply and present learning outcomes in everyday work;

- express and explain their opinions and proposals;

- develop collaborative and communication skills.

Matching Assessments to Learning Outcomes:

Forms of testing:

- oral examination

- written mid-term examinations composed oq multiple choice questions and questions of an essay type (explan a concept, complete the sentence)

- mid-term examination in practical work.

Consultations schedule:

• prof. dr. sc. Hrvoje Arbutina:

  Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

  Location: Ćirilometodska 4, room 8
• prof. dr. sc. Tereza Rogić Lugarić:

  Tuesday, 9,00 - 10,00 (Dean´s Office)

  Location: Ćirilometodska 4, room 6