Study:	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
Code:	61339
ECTS:	4.0
Course coordinators:	prof. dr. sc. Hrvoje Arbutina
Lecturers:	doc. dr. sc. Irena Klemenčić - Lectures
Exam dates:	09. 09. 2024. Exam registration: Studomat

Literature:

Jure Šimović, Hrvoje Šimović; Fiskalni sustav i fiskalna politika Europske unije; Pravni fakultet u Zagrebu (2006), str. [object Object]

Optional literature:

Laffan, B.; Finances of the European Union; Macmillan Palgrave (1998), str Bambridbe, M.; Whyman, P.(ed.); Federalism and European Economic Integration; Routldge, London (2004), str European Commission; European Union Public Finance; European Communities, 2002. (2002), str European Commission; Tax Policy in the European Union; European Communities (2002), str

Description:

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.

Cognitive Skills:

Knowledge and understanding

After successfully completing the course, students will be able to:

- define basic categories of public financial law of the EU in the context of modern legal approaches

- critically evaluate and recognise basic factors in the creation of relations within public financial law of the EU

- explain theoretical approaches and define differentiation criteria in resolving individual problems within public financial law of the EU

- explain the differences in the aforementioned approaches

- indicate modern theories on determination of public financial obligations in the EU

- explain research methods that are the basis for original thinking and scientific research in public financial law

 

Application

After successfully completing the course, students will be able to:

- group and describe categories of public finnacial law of the EU

- understand the difference in public financial approaches in the systems of various member states of the EU

- apply knowledge about these different systems in the analysis of resolution of various public financial problems in these systems

- outline the application of research methods

 

Analysis

After successfully completing the course, students will be able to:

- categorise the causes for creation of individual solutions within public financial law of the EU

- demonstrate causes of the appearance of individual problems within public financial law of the EU

- analyse criteria for distinguishing public financial systems of member states

- compare the role of national public financial systems of member states in different periods

- analyse various theories on public financial law

 

Synthesis

After successfully completing the course, students will be able to:

- construct the connection between solutions in public financial law of the EU with basic elements of public finances in general

- propose the application of individual research methods for certain public financial phenomenon within public financial law of the EU

- formulate causes for appearance of public financial phenomena in public financial law of the EU

- distribute the roles of various factors of creation of certain phenomena in public financial law in the EU

- formulate the plan of application of a research method in the analysis of one or more phenomena of public financial law of the EU of a relevant modern member state of the EU

 

Evaluation

After successfully completing the course, students will be able to:

Practical and Generic Skills:

After successfullly mastering the course, students will be able to:

- publicly present learning outcomes;

- express themselves in a clear and structured manner while explaining their standpoints;

- develop communication skills;

- participate in team work.

Matching Assessments to Learning Outcomes:

- examination should enable testing acquired learning outcomes within the course

- it is important that all learning outcomes form a basis of knowledge that will be tested and manners in which they will be tested

- every outcome should be tested

- for learning outcomes connected with knowledge and understanding, application, analysis and synthesis testing through multiple choise questions

- for learning outcomes connected with application, analysis and synthesis testing by questions of an essay type

- for learning outcomes connected with knolwegde and understanding, application, analysis and synthesis learning outcomes will be tested by mid-term examinations

Consultations schedule:

• prof. dr. sc. Hrvoje Arbutina:

  Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

  Location: Ćirilometodska 4, room 8
• doc. dr. sc. Irena Klemenčić:

  Appointment by e-mail

  Location: Ćirilometodska 4, room 45