Tax Procedural Law
Course type
Study programme and level
Language
slovenščina
| Lectures | Seminar | Tutorial | Other forms of study | Individual Work | ECTS |
|---|---|---|---|---|---|
| 5 | 120 | 5 |
Course Content:
During this course certain topics that are relevant for the assessment of tax liabilities, are examined in a more detail manner especially in connection with the problems in practice, e.g.:
– The principle of legality (declarative and constitutional nature of legal acts, the legal nature of clarifications and guidance, the direct application of international treaties etc.),
– Estimation as a way of determining the tax base and problems in practice,
– Tax evasions and way of preventing the tax proceedings (fictitious transactions, illegal transactions, conducts aimed at tax avoidance),
– Proving in tax matters in theory and practice,
– Extraordinary legal remedies – in practice in cases
– Certain remedies under the specific tax provisions (inheritance and gifts taxation, real estate transfer taxation, VAT),
– Tax enforcement (some dilemmas).
