COURSES FOR ERASMUS+ STUDENTS IN ENGLISH LANGUAGE
Taxation, International and European tax law
Course code:AJPENERASMUS01
Credits:5
Semester: both
Instructor: Dr. Erdős Éva PhD associate professor, Head of the Financial Law Department
The aim of the course named Taxation, international and European tax law - is to give an overview about the most important regulations of taxation, of international and European taxation. This course deals with the main foundations and institutions of the tax law, the definition of taxes, the groups and types of taxes, with the tax systems, with the definition of international tax law, and European tax law, and the legal connection of tax law, with international tax conflicts and the European tax harmonization, and the most important law sources of the international and EU tax law. In this course the students examine the agreements about avoiding the double taxation, and analyze the tax regulation of the European Union, the institutes and legal sources of it. The aim of the course is to make the students be able to get in touch with the taxation legislation generally and especially regard to the international and EU tax law, and with the steps of the European tax harmonisation from the beginning till nowadays. In this course students will be able to study the main results of the harmonization of direct and indirect taxes, the special elements of the regulation as: tax avoidance, tax evasion, harmful tax competition, and the decisions of the Court of Justice of the European Union regarding to tax law.
The finances of the pension system
Course code: AJPENERASMUS04
Credits: 5
Semester: both
Instructor: Dr. Varga Zoltán PhD associate professor, Financial Law Department
The course intends to give an overview of the finances of the pension systems in the Member States of the European Union especially in Hungary. The course tries to demonstrate the most important steps to the sustainability of the pension systems and the results of the pension reforms in the Central Europe. The main subject matter is the Hungarian pension system in particular and its problems nowadays. It is necessary to be stated, that the pension system has a hundred year history. It is a very special area, which is determined by the social security law, the financial law, economics, demography and sociology, and also affected by private law. Another subject is the coordination of social security systems in the European Union. The coordination provisions establish common rules and principles which have to be observed by all national authorities, social security institutions, courts and tribunals when applying national laws. By doing so, they ensure that the application of different national legislations does not adversely affect persons exercising their right to move and to stay within EU Member States. In other words, a person who has exercised the right to move within Europe may not be placed in a worse position than a person who has always resided and worked in one single Member State. A migrant worker could face problems due to the fact that in some Member States, access to social security coverage is based on residence, whilst in others only persons exercising an occupational activity (and the members of their families) are insured. In order to avoid a situation where migrant workers are either insured in more than one Member State or not at all, the coordination provisions determine which national legislation applies to a migrant worker in each particular case.
COURSES FOR ERASMUS+ STUDENTS IN GERMAN LANGUAGE
Steuerrecht in Ungarn
Neptun Kode: AJPENERASMUS02
Der Name des Kurses: Steuerrecht in Ungarn
Der Name des Lehrers: Dr. Zoltán Varga PhD Lehrstuhl für Finanzrecht
Halbjahr: Herbst/Frühling
Setzen Sie sich mit Stunden/Woche in Verbindung: 2
Kredite: 5
Bewertung von Studien: Aufsatz
Inhalt des Kurses
Dieser Kurs gibt einen Überblick über das ungarische Steuerrecht. Schwerpunkt ist das ungarische Steuersystem und dessen Reform. Die dadurch aufgetretenen Probleme werden erörtert.
Der Kurs beschäftigt sich mit der Einkommensteuer (Steuerzahlern, steuerpflichtiges Einkommen, Einkommen von Einzelunternehmern, Kapitaleinkommen, Vermeidung der Doppelbesteuerung, Administration) und mit der Sozialversicherungsbeiträge, und mit den Gebühren.(Vermögenserwerbsgebühren, Gebühren für Vermögensübertragung, Erbschaftsteuer, Schenkungssteuer, Gebühren zur entgeltlichen Vermögensübertragung)
Die Finanzierung der Rentensysteme
Neptun Kode: AJPENERASMUS03
Der Name des Kurses: Die Finanzierung der Rentensysteme
Der Name des Lehrers: Dr. Zoltán Varga PhD Lehrstuhl für Finanzrecht
Halbjahr: Herbst/Frühling
Setzen Sie sich mit Stunden/Woche in Verbindung: 2
Bewertung von Studien: Aufsatz
Kredite: 5
Inhalt des Kurses
Dieser Kurs gibt einen Überblick über die jeweilige Finanzierung der Rentensysteme in den Mitgliedsstaaten der europäischen Union. Schwerpunkt ist das ungarische Rentensystem und dessen Reform. Die dadurch aufgetretenen Probleme werden erörtert. Der Kurs demonstriert u. a. die wichtigsten Schritte der Nachhaltigkeit eines Rentensystems. Des Weiteren werden die Ergebnisse der Rentenreformen in Zentraleuropa vorgestellt.