European Tax Law

Neptun code: AJPENERASMUS01

Name of course: European Tax Law

Name of teacher: Éva Erdős DR. PhD. associate professor, Head of Department Financial Law, Faculty of Law, University of Miskolc

Which semester: each semester
Contact hours/week: 2 hours/week
Credits: 5  credits
Assessment of studies: reports, 1-5 marks
Course content:

European Tax Law

The aims 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.

Literature:

1.)    Éva Erdős: Studies in European Tax and Financial Law   University of Miskolc, Faculty of Law, Miskolc, 2010. pp.1-114.

2.)    Éva Erdős: Law of Public Finances in the EU: The European Tax Harmonization Editura Universitatii Petru Maior , Tirgu-Mures,            2011.pp.1-166.

3.)   Éva Erdős: Developmental Tendencies of Financial Law in the XXI st century, Közjogi intézmények a XXI. században, A közigazgatási jogi alszekció előadásainak szerkesztett változata, Pécsi Tudományegyetem Állam- és Jogtudományi Kar 2004. 31-47. o.

4.)    Éva Erdős: Consumption based taxes and VAT,University of Bologna, Conference  study.24-25. 09. 2004. Bologna, Italy

5.)    Éva Erdős: Tax policy in the European Union. Harmonisation of taxes. In: Public Policies of the European Union Series: „European Education for Public Servants” (EUPA)  Editura Universitatii „Petru Maior” Targu –Mures 2008. 39-54.p.

6.)  Éva Erdős:  Some question about the harmonisation of local taxes in Hungary , ICELM Conference, 04-06.June 2008. Tirgu-Mures , Romania In: „ International Conference on Economics, Law and Management” 3rd edition, „ Petru- Maior „ University, Faculty of Economics, Law and administrative sciences, conference publishing, Tirgu-Mures 2008.

7.)    Éva Erdős: Jurisdiction and alternative dispute settlement resolution in agriculture - Hungarian National Report In: Journal of Agricultural and Environmental Law 2008.No.5. 19p-30.p.

8.)   .Éva Erdős:  Some questions about the development of financial law, as scope of law In: Conference Book, University of Oradea, Faculty of Law 2008.

9.)    Éva Erdős: Tax allowances link with harmful tax competition, Conference: 29-30.05.2009. „ New orientations in Romanian and Hungarian law”,Conference, Faculty of Law of Oradea, 2009. október 13., In:  Conference Book, University of Oradea, Faculty of Law

10.)  Éva Erdős: The local taxation in the European Union : the Hungarian Local Business Tax ( HIPA ) case

In: Curentul Juridic 2/2009. Editura Universitatii Petru- Maior , ISNN 1224-9173 , Tirgu- Mures, p.47-60.