EUROPEAN TAX LAW:
European Tax Law
Chair of Financial Law and Financial Science
European Tax Law
Study: Tax - 6. semester
Code: 123948
ECTS: 7.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
Lecturers: dr. sc. Irena Klemenčić - Lectures
Exam dates:
  • 16. 11. 2020.
  • 25. 01. 2021.
  • 08. 02. 2021.
  • 19. 04. 2021.
  • 31. 05. 2021.
  • 14. 06. 2021.
  • 28. 06. 2021.
  • 30. 08. 2021.
  • 13. 09. 2021.
Exam registration: Studomat
Basic data
European Tax Law Tax - 6. semester
7.0 123948
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) Ćirilometodska 4, room 45
Literature
Arbutina, Hrvoje; Europsko porezno pravo, predavanja, Power Point prezentacije;
Description
Introduction 1 hour
Taxes in the EU Treaty and the Treaty on the Functioning of the EU; Integration Basis 1 hour
General Tax Law of the EU and the International Tax Law: Negative Integration 1 hour
European Integrational Tax Policy 1L
Customs Code of the EU 2L
Harmonization of the Value Added Tax and of the Excises 1L
Individual Income Taxation 6L
Taxing Transactions (Capital Duty) 2L
Parent-Subsidiary Directive and Merger Directive 1L
Profits Taxation 6L
Savings Interest Directive 2L
Arbitration Convention 2L
Interest and Royalty Directive 2L
Mutual Assistance in Tax Matters 2L
Exam dates
16. 11. 2020.
25. 01. 2021.
08. 02. 2021.
19. 04. 2021.
31. 05. 2021.
14. 06. 2021.
28. 06. 2021.
30. 08. 2021.
13. 09. 2021.