PRAVNA FAKULTETA


Subject
 FINANCIAL-TAX LAW 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=05&Jezik=A&Leto=2018&Nacin=&Predmet=U016

Study unit code    U016 2018

Level Study program or it's part Year Semester
1 4000 LAW 2 Summer

ECTS kredits 6

Hours - Lectures 25
Hours - Seminars 5
Hours - Work 15
Hours - e-Work 10
Hours - Individual Student's Work 125

Lecturers
red. prof. dr. ŠKOF BOJAN

Languages - lectures slovene
Languages - tutorial slovene

Prerequisits
No prerequisits. 
Content (Syllabus outline)
Public revenues: sources, principles, characteristics. Public expenditures: purposes, principles, characteristics. Budget: legal nature, adoption procedure, types, principles, distinguishing from similar public financial instruments, EU budget. Tax law theory: tax principles, kinds of taxes, general characteristics, distinguishing from other forms of duties. Tax system of the Republic of Slovenia. Indirect taxes: taxes on turnover and consumption, custom duties. Direct taxes: taxes on natural persons and legal entities. Tax procedural law.  
Textbooks
F. Pernek: Finančno pravo in javne finance, splošni del, Univerza v Mariboru Pravna fakulteta, 2001 (izbrana poglavja). F. Pernek, B. Škof, A. Kobal, U. Rožič: Finančno pravo in javne finance, posebni del, Univerza v Mariboru Pravna fakulteta, 2001 (izbrana poglavja). K. Tipke, J. Lang: Steuerrecht, 18. völlig überarbeitete Auflage, Dr. Otto Swchmidt, Köln 2005 (izbrana poglavja). Zakon o dohodnini in druga temeljna materialna zakonodaja. Zakon o davčnem postopku.  
Objectives
The objective of this subject is to teach the students of fundamental principles of public financial and tax law and basic knowledge and application of the tax legislation in force. 
Intendend learning outcomes - knowledge and understanding
Knowledge and Understanding: Upon the completion of this subject a student will be able to: - Show understanding of basic principles of public financial and tax law; - Apply tax provisions in actual taxation cases.  
Intendend learning outcomes - transferable/key skills and other attributes'
Transferable/Key Skills and other attributes: Oral and written formulation of legal problems of public financial and tax law, application of abstract rules in specific tax legal relations, formation of legal acts.  
Learning and teaching methods
• Lectures • Seminars • Tutorials. Part of the tutorial is in a classroom while the rest is in the form of e-learning (e-tutorials may be given via video-conferencing or with the help of specially designed e-material in a virtual electronic learning environment) • Individual work • Actual problem solving • Discussion of administrative decisions  

Assessment Weight (%)
Written examination 100  
[EOP]