MVV211K The Official Interpretations of Tax and Customs Law in Selected Countries and European Union

Faculty of Law
Spring 2018
Extent and Intensity
0/1/0. 4 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Wojciech Morawski (seminar tutor), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV211K/01: Mon 23. 4. 11:10–12:40 025, 13:30–15:00 025, Tue 24. 4. 13:30–15:00 025, Wed 25. 4. 11:10–12:40 025, Thu 26. 4. 11:10–12:40 025, W. Morawski
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 33 fields of study the course is directly associated with, display
Course objectives
At the end of the course, students should:
- have basic knowledge about customs and tax law system of official interpretation;
- understand the relation between different acts of interpretation
Syllabus
  • • Tax rulings, tax interpretation acts, tax and custom information etc.- terminological issues
  • • Acts of interpretation and the principle of legality - the conflict between the principle of legality and the principle of protecting legitimate expectations
  • • Acts of interpretation and the general principle of statutory imposition of taxes (or related rules in other EU countries) - the problem of blurring of the boundaries of the legal system
  • • Acts of individual interpretation and the principle of equality
  • • The system of tax law interpretation acts in selected EU countries - normative regulation
  • • Acts of interpretation in international law and their significance at the level of national law in Poland and in selected EU countries
  • • Polish system of tax rulings
  • • Binding tariff information in customs matters
  • • Other official interpretation acts in european tax and custom law
  • • “Interpretative polycentrism” - the principles of resolving conflicts of interpretation acts.
Teaching methods
The course will consist of theoretical studies about case law and presentation of its practical consequences.
Assessment methods
Test Duty to take an exam for the participants of the course.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught only once.
The course is also listed under the following terms Autumn 2016, Spring 2019.
  • Enrolment Statistics (Spring 2018, recent)
  • Permalink: https://is.muni.cz/course/law/spring2018/MVV211K