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Arkistoitu opetussuunnitelma 2015–2017
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KATYVS44 European Tax Law 5 op
Organised by
Degree Programme in Business Studies
Business Law and Tax Law
Planned organizing times
Period(s) I II III IV
2015–2016 X
2016–2017 X
2017–2018 X
Preceding studies
Recommended:
Corresponding course units in the curriculum
Johtamiskorkeakoulu
Curricula 2012 – 2015
KATYVS44 European Tax Law 5 ECTS

Keywords

Strategic themes: Internationalisation

Learning outcomes

To give insight into European tax law, its sources and tax harmonisation.

Contents

1. Tax policy in the European Union.
2. Impact of general Community law on national tax law.
3. Directives concerning taxation, especially income taxation and value added tax.
4. Tax cases from the European Court of Justice.
5. State aid and tax law.

Teaching methods

Teaching method Contact Online
Lectures 12 h 0 h

Written exam is possible only for foreign students. Exchange students should contact the teacher responsible if they are interested in taking the written exam.

Teaching language

Finnish

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Open University Students
  • Doctoral Students
  • Exchange Students
Luennot ja tentti  Participation in course work 
In Finnish
Further information 

kirjallinen tentti, jossa suoritetaan luennot ja kirjallisuus

Option 2
Available for:
  • Degree Programme Students
  • Other Students
  • Open University Students
  • Doctoral Students
  • Exchange Students
Written exam 
In Finnish

Evaluation

Numeric 1-5.

Study materials

  1. Helminen, Marjaana: EU Tax Law – Direct Taxation, 2013.
  2. State Aid and Tax Law, edited by Rust, Alexander - Micheau, Claire, 2013.
  3. 3–5 articels assigned by the teachers.

Belongs to following study modules

Johtamiskorkeakoulu
2015–2016
Teaching
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Johtamiskorkeakoulu