TAX LAW

Course Information
TitleTAX LAW / TAX LAW
CodeΕΡ145
FacultyLaw
SchoolLaw
Cycle / Level1st / Undergraduate
Teaching PeriodWinter/Spring
CoordinatorGeorgios Matsos
CommonNo
StatusActive
Course ID100001450

Programme of Study: UPS School of Law (2015-today)

Registered students: 7
OrientationAttendance TypeSemesterYearECTS
Unified OrientationExchangeWinter/Spring-5

Class Information
Academic Year2018 – 2019
Class PeriodSpring
Instructors from Other Categories
  • Georgios Matsos
Class ID
600127129
Type of the Course
  • Scientific Area
Course Category
Specific Foundation / Core
Mode of Delivery
  • Face to face
Digital Course Content
Erasmus
The course is also offered to exchange programme students.
Language of Instruction
  • English (Instruction, Examination)
Prerequisites
General Prerequisites
Students should be at least at the fifth semester of their studies. No background knowledge in tax law is required. The course is addressed to beginners of tax law.
Learning Outcomes
After successful end of the course, student are expected to have understood: - how tax law is placed within the framework of a legal order; - what is international and European tax law; - which basic taxes exist in their home jurisdiction; - basic notions of accounting; - basic notions of business income, corporate taxation and income taxation of individuals; - some basics about the VAT; - some basics about tax procedure; - how similar tax law is around the globe;
General Competences
  • Apply knowledge in practice
  • Adapt to new situations
  • Make decisions
  • Work autonomously
  • Work in an international context
  • Work in an interdisciplinary team
  • Generate new research ideas
  • Advance free, creative and causative thinking
Course Content (Syllabus)
The course deals with global phenomena of tax law, arising out of a synthesis from the European domestic legal orders, including mainly the following items: - Notion of tax. - Constitutional principles of taxation: principle of legality of tax; ability to pay principle. - Structure of tax systems: taxation according to enrichment (income), expenditure (consumption), property possession etc. - Direct and indirect taxes. - EU law on taxation. - Income taxation. Residence/source principle. Notion of income. Sources of income. Business income. Links between business taxation and accounting laws. Notion of assets and liabilities. Income as variation of value of assets. Capital transactions. Revenue and expenses. Deductibility of interest, wages, production cost, fixed assets (amortisation). Capital gains. Treatment of losses. Tax rates. - Corporate taxation: distribution of profits. - Basics of Value Added Tax (VAT). - Basics of tax procedure: tax declarations (tax returns), tax audits and tax litigation.
Keywords
taxation; tax law, accounting, income taxation, corporate taxation
Educational Material Types
  • Book
  • The tax law handbook that is used at the home University of each student
Use of Information and Communication Technologies
Use of ICT
  • Use of ICT in Communication with Students
Description
Regular communication with the students per e-mail.
Course Organization
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures1305.2
Exams100.4
Total1405.6
Student Assessment
Student Assessment methods
  • Oral Exams (Formative, Summative)
Last Update
28-01-2016