Opinto-oppaat
2018–2019
Arkistoitu opetussuunnitelma 2017–2019
Selaamasi opetussuunnitelma ei ole enää voimassa. Tarkista tiedot voimassa olevasta opetussuunnitelmasta.
KATYVS44
European Tax Law
5
op
Organised by
Degree Programme in Business Studies
Business Law and Tax Law
Business Law and Tax Law
Planned organizing times
| Period(s) | I | II | III | IV |
| 2017–2018 | X |
Preceding studies
Recommended:
KATYVA24
Business Taxation
HALJUA24
European Union Law
Corresponding course units in the curriculum
Keywords
Strategic themes:
Internationalisation
Learning outcomes
To give insight into European tax law, its sources and tax harmonisation.
Contents
1. Tax policy in the European Union.
2. Impact of general Community law on national tax law.
3. Directives concerning taxation, especially income taxation and value added tax.
4. Tax cases from the European Court of Justice.
5. State aid and tax law.
Teaching methods
| Teaching method | Contact | Online |
| Lectures | 12 h | 0 h |
Written exam is possible only for foreign students. Exchange students should contact the teacher responsible if they are interested in taking the written exam.
Teaching language
FinnishModes of study
Option
1
Available for:
- Degree Programme Students
- Other Students
- Open University Students
- Doctoral Students
- Exchange Students
Luennot ja tentti
Participation in course work
In
Finnish
Further information
kirjallinen tentti, jossa suoritetaan luennot ja kirjallisuus
Option
2
Available for:
- Degree Programme Students
- Other Students
- Open University Students
- Doctoral Students
- Exchange Students
Written exam
In
Finnish
In
English
Evaluation
Numeric 1-5.Study materials
- Helminen, Marjaana: EU Tax Law – Direct Taxation, 2013.
- State Aid and Tax Law, edited by Rust, Alexander - Micheau, Claire, 2013.
- 3–5 articels assigned by the teachers.
Belongs to following study modules
Johtamiskorkeakoulu
Johtamiskorkeakoulu
Johtamiskorkeakoulu
2018–2019
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Johtamiskorkeakoulu