Course: International and European Tax Law

Course: International and European Tax Law Summer semester 2016/2017 Examiner: Assistant Professor dr hab. Patrycja Zawadzka

Assistant Professor dr hab. Katarzyna Kopyściańska

Required readings:

Gliniecka, J. (ed.), Financial law, Gdańsk 2016

Recommended readings:

European Union. Public Finance, 5

edition, 2014

Financial Regulation applicable to the general budget of the Union and its rules of application, European Commission, July 2016,

Musgrave, R. A. Public Finance in Theory and Practice,

Exam topics:

1. Concept and Functions of Tax System, Kinds of Taxes (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, p. 32; also recommended: R. A. Musgrave, Public Finance in Theory and Practice, p. 211 – 217).

2. Sources of EU tax law (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 35-36) 3. Tax policy of the EU (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 37-38)

4. Tax information exchange with other countries (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 38- 39)

5. Avoiding Double Taxation (also recommended: B. J. M. Terra, P. J. Wattler, European Tax Law;

http://ec.europa.eu/taxation_customs/…)

6. Harmonisation of VAT (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 40 –45).

7. Harmonisation of excise duty (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 45-50).

8. Direct taxes (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 53- 60).

9. Taxation of wealth (also recommended: B. J. M. Terra, P. J. Wattler, European Tax Law;

http://ec.europa.eu/taxation_customs/…)

10. Taxation of consumption (recommended: B. J. M. Terra, P. J. Wattler, European Tax Law;

http://ec.europa.eu/taxation_customs/…)

11. Taxation and the environment and natural resources (also recommended: B. J. M. Terra, P. J.

Wattler, European Tax Law; http://ec.europa.eu/taxation_customs/…)

12. Tax on raising capital (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 51-52) 13. The Merger Directive (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 55-56)

14. The Parent-Subsidiary Directive (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 57-58) 15. The Interest and Royalties Directive (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 58-59) 16. The Savings Directive (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp. 59-60)

17. Customs duty and sources of EU customs law (Gliniecka, J. (ed.), Financial law, Gdańsk 2016, pp.

78-91)

18. The Anti Tax Avoidance Directive -Directive (EU) 2016/1164 laying down rules against tax avoidance

practices that direcytly affect the functioning of the internal market

19. Base erosion and profit shifting (BEPS) - refers to tax avoidance strategies that exploit gaps and

mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the OECD/G20 Inclusive Framework on BEPS, over 125 countries and jurisdictions are collaborating to implement the BEPS

measures and tackle BEPS.

20. Exchange of information - is about achieving global tax co-operation through the implementation of international tax standards and other instruments to put an end to bank secrecy and tackle tax evasion.

21. Split payment mechanism in VAT Directive

22. SAF- T (Standard Audit File for Tax) - an international standard for electronic exchange of reliable

accounting data from organizations to a national tax authority or external auditors.