Taxation Law

General

• Code: 854
• Semester: 8th
• Study Level: Undergraduate
• Course type: Specialization
• Teaching and exams language: Greek
• Teaching Methods (Hours/Week): Lectures and Practice Works (3)
• ECTS Units: 6
• Exams Schedule:
  • 03/09/2024, 18:00 - 20:00: Παπαδούλη

Course Contents

1. The notion and types of taxes. Distinction between tax and related concepts.
2. General principles governing the exercise of tax authority. The principle of legality of the tax. The principle of tax certainty.
3. General principles governing public enforcement of taxation. The principle of equal treatment in taxation. The principle of non-retroactivity of tax regulations. Limitations to public tax authorities imposed by fundamental rights.
4. Elements of international and EU tax law. International conventions for the avoidance of double taxation. The prohibition of tax discrimination. Tackling tax fraud, tax evasion and tax avoidance.
5. The income tax. Basic notions. The personal income tax. Sources of income according to the Income Tax Code.
6. Corporate income tax. The European Mergers and Parent-Subsidiary Directives.
7. Property ownership and transfer taxes. The tax for transfer of property. The Uniform Tax for Immovable Property (ENFIA). Inheritance, donation, parental benefit taxes.
8. Value Added Tax. Taxable persons and taxable transactions.
9. Duties. Excise duties.
10. Administrative procedure for tax collection. Tax declaration. Tax registry.
11. Tax procedure. Tax audits. Competent bodies, procedure, rights of the taxpayer.
12. Tax procedure. Administrative act defining the tax. The administrative resolution of tax disputes.
13. Details of tax procedure. Actions and remedies before administrative courts.

Educational Goals

The purpose of the course is for the student to master the basic principles, concepts and procedures of tax law, such as the general principles of tax law, the taxes imposed in Greece, the tax procedure, administrative and judicial protection against the acts of the tax authority.

Upon successful completion of the course students will be able to:

• Know the general principles and basic legal instruments of tax law.
• Understand the distinctions of taxes and their collection process.
• Apply the acquired knowledge at an academic and professional level.
• Analyze and interpret the legal provisions in the field of tax law.
• Evaluate tax laws and administrative practices in tax law.
• Combine the acquired knowledge with the knowledge of their main discipline in order to make optimal decisions.

General Skills

• Independent work.
• Team work.
• Decision making.
• Working in an interdisciplinary environment.
• Production of free, creative and inductive thinking.

Teaching Methods

• In the classroom, face to face.

Use of ICT means

• Basic software (windows, word, power point, the web, etc.).
• Support of learning process through the electronic platform / e-class.

Teaching Organization

Students Evaluation

Written final exams (60%) that may include:

• Judgemental questions.
• Short answer questions.
• Application exercises.
• True/false and multiple choice questions.
• Composite theoratical questions.

In each question, corresponding evaluation points are specified.
Optional assignment (Essay writing and presentation) corresponds to 40% of the final grade.

Recommended Bibliography

1. Κ. Φινοκαλιώτης. Φορολογικό δίκαιο, 6^η εκδ., Εκδόσεις Σάκκουλα, 2020.
2. Θ. Φορτσάκης-Α. Τσουρουφλής. Φορολογικό δίκαιο, 7^η εκδ., Νομική Βιβλιοθήκη, 2022.

Related Research Journals

Επιχείρηση, Εφημερίδα Διοικητικού Δικαίου,, Διοικητική Δίκη, Δελτίο Φορολογικής Νομοθεσίας, Εφαρμογές Δημοσίου Δικαίου.