ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Administration
ECTS Course Catalogue 2010/2011
ECTS credits
3
1. Course title: Tax Law of EU countries
2. Course contents
Tax law in Poland:
Tax law in European Union:
Intercommunity transactions and VAT tax:
Transitive period and the target system of VAT in EU,
Trading turnover of goods inside the Community and VAT tax – tailoring Polish regulations to regulations of
Council Directive about common system of value added tax
3. Prerequisites:
Basic knowledge of law
4. Learning outcomes:
Student can present tax policy of EU, compare tax regulations binding in selected countries of EU with Polish
regulations, can describe the most essential elements constructing direct and indirect taxes.
5. Recommended reading
Lipniewicz R., Prawo podatkowe w Polsce i w Unii Europejskiej, Seria wydawnicza Państwowej Wyższej
Szkoły Zawodowej im. Witelona w Legnicy, Legnica 2006,
Brzeziński B., Kalinowski M., Prawo podatkowe Wspólnoty Europejskiej, ODDK, Gdańsk 2006.
Gomułowicz A., Małecki J., Podatki i prawo podatkowe, LexisNexis, Warszawa 2004.
Skowrońska E.– Bocian, Inheritance Law (org. Prawo spadkowe), Wydawnictwo CH Beck 2000
6. Type of course: facultative
7. Teaching team: Department of Civil and Commercial Law
8. Course structure:
Form Number of hours Semester Year
Lecture 15/10 5 III
Classes 15/10 5 III
Seminars
Total student’s
workload
9. Assessment methods: credit
10. Language of instruction
Polish
90
145