Course: VAT in the EU Summer semester 2016/2017
Examiner: Assistant Professor dr hab. Patrycja Zawadzka Assistant Professor dr hab. Katarzyna Kopyściańska
Required readings:
- Council Directive 2006/112
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF - European Tax Law, B. J. M. Terra, P. J. Wattler,, Kluwer Law International. 2008
Recommended readings:
- Helping Countries Develop: The Role of Fiscal Policy, Sanjeev Gupta, Benedict Clements, and Gabriela Inchauste, eds.,, International Monetary Fund. Washington, D.C. 2004
- Gliniecka, J. (ed.), Financial law, Gdańsk 2016
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. Concept and Functions of Tax System. Harmonisation of Taxes in the EU.
8. Characteristic of VAT.
9. Territorial scope.
10. Taxable persons.
11. Taxable transactions.
12. Place of taxable transactions.
13. Chargeable event and chargeability of VAT.
14. Taxable amount.
15. Rates. Exemptions.
16. Deductions.
