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Bachelor of Business and Administration (BBA)

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Academic year: 2021

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Bachelor of Business and Administration (BBA) academic year 2020/2021

Topics for the diploma exam: 1. Four Freedoms of the European Single Market.

2. Primary Sources of the EU law. 3. Secondary Sources of the EU law. 4. Sources of the EU Tax Law.

5. The Budget of the EU. 6. Budget Principles.

7. EU Revenue & Spendings.

8. Public Debt and Deficit (definition, the Maastricht criteria, financing). 9. Multiannual Financial Planning in the EU.

10. Tax System and Kinds of Taxes.

11. Tax Information Exchange with Other Countries. 12. Avoiding Double Taxation.

13. Harmonisation of Value Added Tax in the EU (also object, subject and rate of taxation).

14. Harmonisation of Excise Duty in the EU.

15. Taxation and the Environment and Natural Resources in the EU. 16. Customs Duty and Customs Law in the EU.

17. European Financial Market and its Regulation. 18. The European System of Banking Supervision.

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