Basic data | |||
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Public Financial Law of the European Union |
Civil Law - 9. semester Commercial Law - 9. semester Constitutional-Administrative - 9. semester Criminal Law - 9. semester International Law - 9. semester The European Union Law - 9. semester |
4.0 | 61339 |
Lecturer in charge | Consultations | Location |
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prof. dr. sc. Hrvoje Arbutina | Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor) |
Ćirilometodska 4, room 8 |
Lecturer | Consultations | Location |
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doc. dr. sc. Irena Klemenčić (Lectures) | Appointment by e-mail |
Ćirilometodska 4, room 45 |
Literature |
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REQUIRED: Jure Šimović, Hrvoje Šimović; Fiskalni sustav i fiskalna politika Europske unije; Pravni fakultet u Zagrebu (2006), str. [object Object] |
RECOMMENDED: Laffan, B.; Finances of the European Union; Macmillan Palgrave (1998), str |
RECOMMENDED: Bambridbe, M.; Whyman, P.(ed.); Federalism and European Economic Integration; Routldge, London (2004), str |
RECOMMENDED: European Commission; European Union Public Finance; European Communities, 2002. (2002), str |
RECOMMENDED: European Commission; Tax Policy in the European Union; European Communities (2002), str |
Description |
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The course deals with public finance issues in the European Union. After the introductory lecture (on public revenues and public expenditures in the context of the functioning of EU), the issues of taxes in the EU treaty are covered, followed by the link between the general approach to taxation in the EU and the international tax law. The course also includes discussions on special European tax law and European integration tax policy and the issues of the EU customs Code. The main part of the course are issues on harmonization of value added taxation and excise duty taxes as well as aspects of corporate taxation harmonization, where Parent Subsidiary Directive, Mergers Directive and Interests and Royalties Directive are analyzed. Additionally, issues of arbitration are mentioned through the analysis of the Arbitration Convention. The course also deals with the issues of administrative cooperation. Finally, the EU Budget is discussed. |
Exam dates |
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09. 09. 2024.
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