TAX-FISCAL LAW II
| Title | ΦΟΡΟΛΟΓΙΚΟ-ΔΗΜΟΣΙΟΝΟΜΙΚΟ ΔΙΚΑΙΟ II / TAX-FISCAL LAW II |
| Code | ΔΔΠΕΒ03 |
| Faculty | Law |
| School | Law |
| Cycle / Level | 2nd / Postgraduate |
| Teaching Period | Spring |
| Common | No |
| Status | Active |
| Course ID | 600016826 |
Programme of Study: Public Law and Political Science
Registered students: 19
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| KORMOS | Compulsory Course | 2 | 1 | 5 |
| Academic Year | 2025 – 2026 |
| Class Period | Spring |
| Faculty Instructors |
|
| Weekly Hours | 4 |
| Class ID | 600289255
|
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600289255
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 II course, issues of International Tax Law are examined. In particular, the relations of domestic tax law with international conventional tax law, Double Taxation Avoidance Conventions, as well as recent actions at the international level to combat tax evasion and avoidance are examined. In particular, in the context of the Double Taxation Avoidance Agreements, the scope of bilateral agreements, the concepts of tax resident and permanent establishment, the methods of eliminating double taxation, as well as the procedures of mutual settlement and administrative assistance are mainly examined. In the context of the actions to combat tax evasion and tax avoidance, the OECD Plan to address the erosion of the tax base and the transfer of profits abroad ("BEPS project"), as well as its individual fifteen (15) actions concerning the digital economy, hybrid mismatches, controlled foreign companies, deductibility of expenses, harmful tax practices, abuse of Double Taxation Agreements, permanent establishment status, intra-party transactions, data analysis for tax base erosion and of profit shifting abroad, the documentation of intra-party transactions, dispute resolution and the multilateral tool for implementing measures to address base erosion and profit shifting. Finally, the relationship between international tax law and EU tax law is examined, and in particular the relationship between the individual actions of the OECD project ("BEPS project") and the EU actions to deal with tax avoidance and aggressive tax planning, such as mainly the Directive on combating tax avoidance (ATAD I and II), the anti-abuse provisions of the Directives in the field of direct taxation
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 | |||||
| Exams | 3 | 0.1 | |||
| Total | 127.5 | 5.1 |
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
