Tax procedure law2018

2023 Tax procedure law

  • Study programme and level: Master’s Degree Programme Administration- Public sector governance 2nd Cycle
  • 2nd year
  • 6 ECTS
  • Course type: Elective
  • Lectures: 21
  • Seminar: 11
  • Other forms of study: 88
  • Individual work: 60
  • Lecturer: Polonca Kovač, PhD

1. Prerequisits

No prerequisits.

2. Content (Syllabus outline) 

  • Significance, types and sources of public revenues and innovative tax (procedural) regulation within public governance. Sources of tax procedure law, subsidiary use. Europeanization in tax field: regulation and case law.
  • Acts issued in tax procedures and their legal nature. Advance rulings, advance price agreements.
  • Tax procedures as special administrative procedures and constitutional equal protection of rights with case-law.
  • Definition of taxes and their efficient collection within public law, based on public interest, tax compliance ang tax gap, red tape removal, alternative dispute resolution in tax matters.
  • International cooperation in tax matters in the EU; information exchange.
  • Fundamental principles of tax procedures (lawfulness, material truth, proportionality, etc.).
  • Participants in tax proceedings and their procedural position.
  • Forms of tax obligations and ways of their fulfilment (declaration, witholding, tax return and assessment, voluntary disclosure) . Voluntary compliance; AEO and large companies status.
  • Phases and special characteristics of tax and customs proceedings (initiation, notification, e-communication, remedies). Personal income tax proceeding (return, remedies, deadlines).
  • The EU customs procedure law with selected special proceedings.
  • Significance and conduct of of tax inspection and other forms of supervision.
  • Principles, sources and means of tax enforcement.

3. Readings

    • Jerovšek, T., Kovač, P. (2008). Posebni upravni postopki. Ljubljana: Fakulteta za upravo, izbranih 80 str.
    • Podlipnik, J., v Avbelj, M. (2019). Komentar Ustave RS (člen 147). NG: NU, EPF., izbranih 20 str.
    • Pistone, P. (2019/20). Tax Procedures, EATLP Madrid conference 2019, Amsterdam: IBFD; https://www.eatlp.org/congresses/this-years-congress/325-2019-madrid-congress-programme
    • Kovač, P.  (2020): Novejša sodna praksa o statusih in položajih strank v davčnih postopkih. PiD  46, 2, 276-293.
    • Kovač, P. (2018). The potentials and limitations of tax dispute prevention and alternative resolution mechanisms. Zbornik PF Sveučilišta u Rijeci, vol. 39, br. 4, str. 1505-1531. https://hrcak.srce.hr/file/318665
    • Kovač, P., Jovanović, T. (2017): Ensuring tax stability through advance rulings in (Slovene) practice. V: Radić, Žet al., The legal challenges of modern world,, Book of proceedings. 337-347, www.esd-conference.com/upload/book_of_proceedings/esd_Book_of_Proceedings_Split_2017_doc_Online.pdf.
    • Langenmayr, D. (2017): Voluntary Discloure of Evaded Taxes, CESifo Working Paper, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2607956
    • Kovač, P. (2014): Tax Procedure Law within the Reduction of Administrative Burdens. IPAR, 8( 1-2). uprava.fu.uni-lj.si/index.php/CEPAR/article/view/265
    • Nykel, W., Set, M., et al. (2009). Protection of taxpayer's rights: European, international and domestic tax law perspective. Warszawa: Oficyna a Wolters Kluwer, izbranih 50 str.
    • Kovač, P. (2019): Prehajanje med (davčnimi) postopki: inovativnost ali erozija pravne varnosti? PP, 38 (37), 6-7.
    • Letna poročila FURS, www.fu.gov.si/o_financni_upravi/letna_porocila/ in gradiva z gostujočih predavanj v spletni učilnici.

    4. Objectives and competences

    Objectives

    • critical understanding of the role of taxes and tax procedures in public governance
    • understanding and assessment and innovative improvement of tax procedural law by balancing efficiency and democracy in the EU and Slovenia, including equal protection of rights
    • ability to interpret meaning and contents of fundamental tax procedural principles and their application in concrete cases by analysis of selected tax institutes
    • development of networking, team work, public communication and argumentation
    • development of administrative ethics and tax culture

    Competences

    • ability to innovatively, cross disciplinary and critically assess tax regulation and tax statistics
    • ability to autonomously resolve tax procedural problems through constitutional and tax principles
    • ability to reflect and preform legal and ethical evaluation
    • ability to constructively network and cooperate in a team and publicly argue
    • ability to use professional terminology in Slovenian ad English

    5. Intended learning outcomes

    Student knows how to:

    • explain and develop the innovative role of tax procedural law within good public governance
    • summarize and analyze fundamental tax procedural principles in the EU and Slovenia
    • analyze and assess compliance of special tax rules regarding constitutional equal protection of rights
    • categorize various tax procedures and rules for certain relation
    • publicly argue solution of selected tax procedural problem

    6. Learning and teaching methods

    • preparations for lectures
    • lecture
    • preparations for seminars
    • seminars
    • group seminar paper with pro et contra debate (analysis of literature and cases, statistics and comparative analysis, research with field work)
    • problem based learning
    • study consultation
    • guest lecture from practice

    7. Assessment

    • written and/or oral examination 60 %
    • interim assignments and active collaboration within lectures and seminars 10 %
    • group analysis argumentation of case study in a debate 30 %

    8. Lecturer's references

    • Kovač, P., v Jerovšek, T. et al. (2008). Zakon o davčnem postopku s komentarjem. Ljubljana: Davčno-izobraževalni inštitut; Maribor: Davčni inštitut.
    • Kovač, P.  (2020): Novejša sodna praksa o statusih in položajih strank v davčnih postopkih. PiD  46, 2, 276-293.
    • Ravšelj, D., Kovač, P., Aristovnik, A. (2019). Tax-related burden on SMEs in the European Union: the case of Slovenia. Mediterranean journal of social sciences, vol. 10, no. 2, str. 69-79.
    • Kovač, P. (2019): Prehajanje med (davčnimi) postopki: inovativnost ali erozija pravne varnosti? PP, 38 (37), 6-7.
    • Kovač, P. (2018). The potentials and limitations of tax dispute prevention and alternative resolution mechanisms. Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 39, br. 4, str. 1505-1531.
    • Čas, P., Filipčič, K., Fišer, Z., Gril, S., Jenull, H., Kovač, P., Maček Guštin, Š., Orel, N., Perpar, M., Selinšek, L. (2018). Zakon o prekrških : (ZP-1) : s komentarjem. Ljubljana: Lexpera, GV založba. 1205 str.
    • Kovač, P., Kerševan, E. (ur.) (2020). ZUP s komentarjem. Ljubljana: Uradni list RS in PF UL.