Introduction to Financial Law and Financial Science

Study:	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
Code:	186977
ECTS:	4.0
Course coordinators:	izv. prof. dr. sc. Jasna Bogovac
Lecturers:	prof. dr. sc. Hrvoje Arbutina - Lectures prof. dr. sc. Tereza Rogić Lugarić - Lectures dr. sc. Irena Klemenčić - Lectures
Exam dates:	10. 06. 2024. 24. 06. 2024. 08. 07. 2024. 26. 08. 2024. 09. 09. 2024. Exam registration: Studomat

Literature:
Arbutina, Hrvoje, Bogovac, Jasna; Tax Law; Kluwer Law International (2014), str. 481-503 Summary on relevant EU directive provisions in the field of taxation; , str PPT presentations; , str 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), str
Optional literature:
Pistone, Pasquale; Roeleveld, Jennifer; Hattingh, Johann; Nogueira, Joao Felix Pinto and West, Craig; Fundamentals of Taxation; IBFD (2019), str. 1-169 Rogers-Glabush, J. (ed.); International Tax Glossary; IBFD (2015), str. 1-648 Avi-Yonah, R. S.; Advanced Introduction to International Tax Law; Edwar Elgar Publishing (2015), str Dagan, T.; International Tax Policy; Cambridge Tax Law Series (2018), str

Description:

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.

Cognitive Skills:

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

-define, identify and describe the structure of Financial Law and its individual components;

- identify and define key elements of individual tax forms (e.g. personal income tax, corporate income tax, value added tax)

- apply and use theoretical and practical knowledge of the key elements of certain forms of taxation;

- define the concept of abuse of law in the context of European and Croatian law

- understand the structure and elements of procedures and instruments in the implementation of taxation; recognize the different procedures and instruments in the implementation of taxation

- calculate and analyse the amount of tax liability;

- analyse the fundamental principles of the Tax Law procedure;

- analyse and categorize the conditions for application of the Tax Law institutes;

- be familiar with the basics of European Tax Law and the cases in front of the CJEU

- explain and analyse budgetary cycel in the EU and Croatia

- analyse trends in international taxation

Practical and Generic Skills:

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

- apply and present learning outcomes in everyday work;

- independently or as a team member responsibly face and solve everyday tasks;

- participate in a discussion in an argumented manner;

- develop communication skills;

- imprive the ability to monitor and understand individual media reports related to the area;

- assess and consider the needs and possibilities for further training and lifelong learning.

Matching Assessments to Learning Outcomes:

Forms of evaluation:

- oral examination

- written mid-term examination (composed of multiple choice questions and essay questions in which it is necessary to explain certain concepts, complete sentences, present current legal solution)

- seminar paper and presentation (independently choose and analyse a topic from s theoretical and/or practical aspect and present it)

- mid-term in practical work (solving problem-oriented tasks).

Consultations schedule:

izv. prof. dr. sc. Jasna Bogovac:
Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

Prior announcement to: jbogovac@pravo.hr
Location: Ćirilometodska 4, room Room 9
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
dr. sc. Irena Klemenčić:
Appointment by e-mail
Location: Ćirilometodska 4, room 45

Lecturer	Consultations	Location
prof. dr. sc. Hrvoje Arbutina (Lectures)	Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)	Ćirilometodska 4, room 8
prof. dr. sc. Tereza Rogić Lugarić (Lectures)	Tuesday, 9,00 - 10,00 (Dean´s Office)	Ćirilometodska 4, room 6
dr. sc. Irena Klemenčić (Lectures)	Appointment by e-mail	Ćirilometodska 4, room 45