2023 Tax Procedural Law
Content
- 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 and customs field: regulation and 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.
- Tax procedures as special administrative procedures and constitutional equal protection of rights with case-law in the EU and Slovenia.
- Acts issued in tax procedures and their legal nature. Advance rulings, advance price agreements, special statutes, prefilled tax returns, single administrative document, etc.
- Fundamental principles of tax procedures (lawfulness, material truth, proportionality, etc.).
- Tax transparency, international cooperation in tax matters in the EU; information exchange.
- Forms of tax obligations and ways of their fulfilment (declaration, witholding, tax return and assessment, voluntary disclosure).
- Participants in tax proceedings and their procedural position. Tax authority, taxpayers, tax consultants, affected persons in European theory and case-law.
- 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 tax audit; p rinciples, sources and means of tax enforcement.
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
- Understanding and evaluation of tax procedures specifics
- Development of networking, team work, public communication and argumentation, 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