Tax Law
[DRHD2101]
[30h] 8 credits
This two-yearly course is taught in 2010-2011, 2012-2013,...
Teacher(s): Edoardo Traversa
Language: French
Level: Second
Aims
" To situate the general principles governing the division of responsibility for taxation within the relationship between the taxpayer and the tax administration.
" To understand the socio-economic effects of specific tax mechanisms
" To establish links between tax law and other branches of law
" To understand and evaluate specific basic concepts for each type of taxation
" To cultivate a thorough knowledge of the legal provisions and jurisprudence relating to the content of this course.
This is the basic course in tax law, which can be supplemented by the "focus" course on "Company law" and the option "Tax law".
Main themes
concept of tax; the study of types of compulsory deductions; the relationship between tax law and other branches of law; the division of responsibility for taxation; protection of taxpayers against arbitrary taxes, including double taxation issues; the tax authorities' powers.
" Direct taxes:
- personal income tax: the field of application and concept of residence; categories of incomes and determination of the basis for taxation; calculation of the tax to include the personal and family situation of the taxpayer; obligations of the taxpayer and investigative powers of the tax authorities; procedures and disputes (overview).
- Corporate income tax: the history of this tax, links with the tax rules on personal income and territorial application.
- Introduction to international tax law: agreements to prevent double taxation;
" Indirect taxes:
-Value-added tax: its definition, history and the European Community context; tax liability; categories of taxes in operation; exemptions; the right to make deductions.
- Registration and inheritance taxation: field of application and taxable operations.
- Introduction to European Community tax law.