691 Tax and Inspection Procedures

691 Tax and Inspection Procedures

  • Study programme and level: University degree programme Administration 1nd Cycle
  • 2nd or 3th year
  • 6 ECTS
  • Course type: Elective
  • Lectures: 15
  • Individual work: 165
  • Lecturer: Polona Kovač, PhD

 

1. Objectives and competences

Objectives:

  • The aim of the course is to provide knowledge on administrative procedural functioning of administrative state authorities in the specific administrative and tax area and inspections.
  • Students gain insight into the administrative process in tax and inspection area in terms of good governance and protection of the rights of the parties, in addition to the legal, economic and political science perspective.
  • Students master the basic knowledge of tax and the inspection process and are able to connect with other administrative areas of substantive and formal law.

Competences:

  • Students should be able to apply their theoretical knowledge in practical situations in everyday practice.
  • Students know procedures of legal protection in the tax field and different fields of inspection.
  • They will also be able to estimate, when and why are the tax obligations and inspections required in the public service.
  • They can apply research scientific methods and use professional language on the field.

2. Content

  • The principle of subsidiary and parent use of GAPA sector regulations
  • Specific principles and tax procedures, international cooperation in tax matters
  • Tax liability (modes of performance, payment and recovery, relief, deferral and instalment payment, insurance and prescription (part) of the tax liability)
  • Jurisdiction in tax and customs matters
  • Entry tax proceedings, findings and supporting the process, costs, tax decisions, the remedies against Tax decision
  • Fiscal Control
  • Tax foreclosure  
  • The role and importance of inspections in the system of administrative control and state and inspector liability
  • Principles of inspection procedures
  • Competence in the inspection of administrative matters and participants in the inspection of administrative procedures
  • The introduction of the inspection process, declaratory proceeding, procedure of taking evidence, authority of inspectors, inspection actions
  • Conduct and decisions making in an expedited procedure of offence

3. Readings

  • Jerovšek, T., in Kovač, P. (2008): Posebni upravni postopki, Fakulteta za upravo, Ljubljana (izbrana poglavja do 200 strani od skupaj 334 strani).
  • Jerovšek, T., et al. (2008): Zakon o davčnem postopku s komentarjem. Davčno izobraževalni inštitut Ljubljana in Davčno finančni raziskovalni inštitut Maribor (izbrane strani, zlasti komentar k členom 70-90, skupaj cca 100 str.).
  • Jerovšek, T., Kladošek, R. (2004): Komentar ZIN v: Komentar zakonov s področja uprave (gl. ur. Pirnat, R.), Inštitut za javno upravo pri Pravni fakulteti Univerze v Ljubljani, Ljubljana (strani 871-944, skupaj cca 60 str.).
  • Craig, Paul. P. (2006): EU administrative law, Oxford University Press, (izbrana poglavja do 50 strani od skupaj 888 strani).

4. Intended learning outcomes

Students will be able to understand the whole system of tax and administrative procedures, especially they will understand and know how to apply theoretical knowledge in certain phases of procedures (such as tax inspection or execution). Student will understand, why and in which extent and content tax and inspection procedures differ from general administrative procedure.

5. Learning and teaching methods

  • Lectures,
  • practical work,
  • individual tutorials,
  • e-learning.

6. Assessment

  • written or oral exam (80%)
  • mid-term exam (20%)