PUBLIC FINANCIAL LAW OF THE EUROPEAN UNION:
Public Financial Law of the European Union
Chair of Financial Law and Financial Science
Public Financial Law of the European Union
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: 61339
ECTS: 4.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
Lecturers: dr. sc. Irena Klemenčić - Lectures
Exam dates:
  • 15. 04. 2024.
  • 10. 06. 2024.
  • 24. 06. 2024.
  • 08. 07. 2024.
  • 26. 08. 2024.
  • 09. 09. 2024.
Exam registration: Studomat
Basic data
Public Financial Law of the European Union 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
4.0 61339
Lecturer in charge Consultations Location
prof. dr. sc. Hrvoje Arbutina

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

Ćirilometodska 4, room 8
Lecturer Consultations Location
dr. sc. Irena Klemenčić (Lectures)

Appointment by e-mail

Ćirilometodska 4, room 45
Literature
REQUIRED: Jure Šimović, Hrvoje Šimović; Fiskalni sustav i fiskalna politika Europske unije; Pravni fakultet u Zagrebu (2006), str. [object Object]
RECOMMENDED: Laffan, B.; Finances of the European Union; Macmillan Palgrave (1998), str
RECOMMENDED: Bambridbe, M.; Whyman, P.(ed.); Federalism and European Economic Integration; Routldge, London (2004), str
RECOMMENDED: European Commission; European Union Public Finance; European Communities, 2002. (2002), str
RECOMMENDED: European Commission; Tax Policy in the European Union; European Communities (2002), str
Description
The course deals with public finance issues in the European Union. After the introductory lecture (on public revenues and public expenditures in the context of the functioning of EU), the issues of taxes in the EU treaty are covered, followed by the link between the general approach to taxation in the EU and the international tax law. The course also includes discussions on special European tax law and European integration tax policy and the issues of the EU customs Code. The main part of the course are issues on harmonization of value added taxation and excise duty taxes as well as aspects of corporate taxation harmonization, where Parent Subsidiary Directive, Mergers Directive and Interests and Royalties Directive are analyzed. Additionally, issues of arbitration are mentioned through the analysis of the Arbitration Convention. The course also deals with the issues of administrative cooperation. Finally, the EU Budget is discussed.
Exam dates
15. 04. 2024.
10. 06. 2024.
24. 06. 2024.
08. 07. 2024.
26. 08. 2024.
09. 09. 2024.