Tax Law
Course code
AKJ6247.YK
old course code
AKJ6247
Course title in Estonian
Maksuõigus
Course title in English
Tax Law
ECTS credits
4.0
Assessment form
Examination
lecturer of 2023/2024 Spring semester
Not opened for teaching. Click the study programme link below to see the nominal division schedule.
lecturer of 2024/2025 Autumn semester
Not opened for teaching. Click the study programme link below to see the nominal division schedule.
Course aims
The aim of this course is to give an overview of fiscal law, the main principles, legal acts and topical legal problems arisen from their fulfilment. The aim is also to increase knowledge of the EU tax regulation legal acts and court practice.
Brief description of the course
An overview of the EU tax regulation legal acts, Estonian tax regulation and tax system. The legal bases of introducing and imposing taxes. The main principles and terms of tax law as well as their interpretation in the constitution, tax law and practice of Riigikohus. Taxes and other public fiscal liabilities. The activity of a tax administrator upon collecting taxes.
Learning outcomes in the course
Upon completing the course the student:
- can understand and explain the role of the EU in tax regulation, the Estonian tax system and its main components;
- knows tax theories, main principles and terms;
- knows how to use the main principles and norms of tax law in order to interpret the constitution, tax law and solutions of Riigikohus;
- is able to discern taxes from other public fiscal liabilities;
- knows the rights, liabilities and responsibility of a tax obligate and is able to explain a tax procedure and the order of disputing a tax administrator’s resolutions.
- can understand and explain the role of the EU in tax regulation, the Estonian tax system and its main components;
- knows tax theories, main principles and terms;
- knows how to use the main principles and norms of tax law in order to interpret the constitution, tax law and solutions of Riigikohus;
- is able to discern taxes from other public fiscal liabilities;
- knows the rights, liabilities and responsibility of a tax obligate and is able to explain a tax procedure and the order of disputing a tax administrator’s resolutions.
Teacher
Ilmar Selge, PhD
Study programmes containing that course