TAX-FISCAL LAW I
| Title | ΦΟΡΟΛΟΓΙΚΟ-ΔΗΜΟΣΙΟΝΟΜΙΚΟ ΔΙΚΑΙΟ I / TAX-FISCAL LAW I |
| Code | ΔΔΠΕΑ03 |
| Faculty | Law |
| School | Law |
| Cycle / Level | 2nd / Postgraduate |
| Teaching Period | Winter |
| Common | No |
| Status | Active |
| Course ID | 600016821 |
Programme of Study: Public Law and Political Science
Registered students: 18
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| KORMOS | Compulsory Course | 1 | 1 | 5 |
| Academic Year | 2025 – 2026 |
| Class Period | Winter |
| Faculty Instructors |
|
| Weekly Hours | 4 |
| Class ID | 600289250
|
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600289250
Prerequisites
General Prerequisites
The course has no formal prerequisites. In order for the participants to be able to better understand the structure of the taught issues as well as various doctrinal issues of a general nature in relation to them, familiarization with basic concepts and doctrinal categories of public law and political science is useful.
Learning Outcomes
Development of the ability to recognise und understand the main interpretative issues related to the taught provisions, to use appropriate interpretative methods for solving them, to present und critically evaluate the opinions supported about them in science and jurisprudence and to apply correctly the provisions in the framework of practical exercises.
General Competences
- Apply knowledge in practice
- Retrieve, analyse and synthesise data and information, with the use of necessary technologies
- Adapt to new situations
- Make decisions
- Work autonomously
- Work in teams
- Work in an international context
- Work in an interdisciplinary team
- Generate new research ideas
- Design and manage projects
- Appreciate diversity and multiculturality
- Respect natural environment
- Demonstrate social, professional and ethical commitment and sensitivity to gender issues
- Be critical and self-critical
- Advance free, creative and causative thinking
Course Content (Syllabus)
In the Tax-Fiscal Law I course, special issues of tax and fiscal law are examined. In particular, issues of tax constitutional principles, income taxation of natural and legal persons, VAT, real estate taxation, as well as other special taxes are examined. Also, issues of tax procedure are examined, such as mainly issues concerning tax declarations, tax audits, penalties for violation of tax legislation, the special procedure for reviewing tax disputes (single appeal), the collection of tax debts, as well as tax procedure . Issues of tax policy and tax administration are also examined. Emphasis is placed on topical issues, as these have been highlighted mainly by the jurisprudence of the Greek courts and in particular the Council of State, as well as by the current tax reforms. Current issues of fiscal policy and fiscal law are also examined, as well as basic concepts of public finance. In this context, the state budget, fiscal control, but also issues of European fiscal governance are examined. Finally, issues of fiscal transparency and accountability are examined.
Educational Material Types
- Notes
- Slide presentations
- Video lectures
- Audio
- Book
Use of Information and Communication Technologies
Use of ICT
- Use of ICT in Course Teaching
- Use of ICT in Laboratory Teaching
- Use of ICT in Communication with Students
- Use of ICT in Student Assessment
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 39 | 1.6 | |||
| Seminars | 12 | 0.5 | |||
| Reading Assigment | 73.5 | 2.9 | |||
| Written assigments | 60 | 2.4 | |||
| Exams | 3 | 0.1 | |||
| Total | 187.5 | 7.5 |
Student Assessment
Description
Written or oral examination at the end of the semester on the subject-matter covered during lectures and seminars.
Evaluation of a written assignment (paper) on a topic selected by each student.
Student Assessment methods
- Written Exam with Extended Answer Questions (Formative)
- Written Assignment (Formative)
- Oral Exams (Formative)
Bibliography
Course Bibliography (Eudoxus)
Βιβλία, άρθρα και μονογραφίες για το αντικείμενο του μαθήματος.
Additional bibliography for study
Επιπρόσθετη βιβλιογραφία καθώς και άλλο βοηθητικό υλικό (διαγράμματα παραδόσεων, πρακτικά παραδόσεων, αποφάσεις νομολογίας, φροντιστηριακές ασκήσεις, σεμιναριακό υλικό) παρέχεται κατά τη διάρκεια των μαθημάτων από τον εκάστοτε διδάσκοντα / διδάσκουσα ή αναρτάται στο e-learning.
Last Update
24-11-2023
