ECTS: 
4
Lecturer: 
Rafał Lipniewicz PhD
Type: 
Optional
Level: 
Advanced
Lecture
Number of hours: 
2h X 15 weeks = 30 hours (1 semester)
Objective: 

The main objective is to develop student’s knowledge and skills in the understanding of the international and EU tax law.

Assessment: 

Oral Examination

Contents: 

International tax policy, Double taxation, Double tax treaties, Taxation of business profits, Permanent Establishment, Tax harmonisation in the UE, Common system of value added tax, Direct taxation in the EU, Fundamental freedoms and taxation.