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Financial and Tax Law
Study Course Description
Course Description Statuss:Approved
Course Description Version:7.00
Study Course Accepted:31.05.2024 13:06:06
| Study Course Information | |||||||||
| Course Code: | JF_460 | LQF level: | Level 7 | ||||||
| Credit Points: | 4.00 | ECTS: | 6.00 | ||||||
| Branch of Science: | Law; Theory and History of Rights | Target Audience: | Juridical Science; Civil and Military Defense | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Atis Bičkovskis | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 12 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 24 | ||||
| Classes (count) | 12 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 24 | ||||
| Total Contact Hours | 48 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 8 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 16 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 20 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Administrative Law and Process, Law Enforcement Authorities, Commercial Law. | ||||||||
| Objective: | Develop students’ understanding of tax and duty law sources, concepts, basic principles, theories, subjects and objects, tax relations and their legal regulation, as well as the ability to apply legal remedies in these issues and to apply the acquired knowledge in practical handling of problems of a legal nature. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Introduction to financial and tax law: types of money. Money and finance. The place of financial law among other legal disciplines. Structure of financial law. | Lectures | 1.00 | auditorium | |||||
| 2 | Legal relations of finances, their elements. Financial regulations. Financial activities and financial policy. Forms of financial control. | Lectures | 2.00 | auditorium | |||||
| 3 | Budget Law: the concept and types of the budget. The budget process. Financial management concept. Financial control. | Lectures | 2.00 | auditorium | |||||
| 4 | Tax law as a sub-sector of financial law. Sources of tax law. Tax policy and principles of tax policy The concept of taxes and duties. Tax and duty system. Classification of taxes. Mandatory and optional elements of taxation. | Lectures | 1.00 | auditorium | |||||
| Classes | 3.00 | auditorium | |||||||
| 5 | Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations. | Lectures | 1.00 | auditorium | |||||
| Classes | 3.00 | auditorium | |||||||
| 6 | Income tax system. Personal income tax, Corporate income tax, Micro-enterprise tax, State social insurance contributions (SSIC), Solidarity tax. | Lectures | 1.00 | auditorium | |||||
| Classes | 3.00 | auditorium | |||||||
| 7 | Insights into individual taxes of the Republic of Latvia, Real estate tax, Natural resource tax, Lottery and gambling tax, Vehicle operation tax and Company car tax, VAT, Excise duty. | Lectures | 1.50 | auditorium | |||||
| Classes | 3.00 | auditorium | |||||||
| 8 | Subject, aims and objectives of the financial regulation of the financial market. Basic principles for the functioning of the financial market. Financial market infrastructure and participants. Basic principles of the activities of financial market participants and the financial regulation. Operation of depositor and investor protection systems. | Lectures | 1.00 | auditorium | |||||
| 9 | Prevention of money laundering. The concept. Duties of taxpayers in the field of sound management of risks related to money laundering and financing of terrorism. | Lectures | 1.50 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Introduction to financial and tax law: types of money. Money and finance. The place of financial law among other legal disciplines. Structure of financial law. | Lectures | 0.50 | ||||||
| 2 | Legal relations of finances, their elements. Financial regulations. Financial activities and financial policy. Forms of financial control. | Lectures | 0.75 | auditorium | |||||
| 3 | Budget Law: the concept and types of the budget. The budget process. Financial management concept. Financial control. | Lectures | 1.00 | auditorium | |||||
| 4 | Tax law as a sub-sector of financial law. Sources of tax law. Tax policy and principles of tax policy The concept of taxes and duties. Tax and duty system. Classification of taxes. Mandatory and optional elements of taxation. | Lectures | 0.75 | auditorium | |||||
| 5 | Taxpayers, their rights and obligations. Tax administration. Tax administration, its rights and obligations. | Lectures | 1.00 | auditorium | |||||
| Classes | 2.00 | auditorium | |||||||
| 6 | Income tax system. Personal income tax, Corporate income tax, Micro-enterprise tax, State social insurance contributions (SSIC), Solidarity tax. | Lectures | 1.00 | auditorium | |||||
| 7 | Insights into individual taxes of the Republic of Latvia, Real estate tax, Natural resource tax, Lottery and gambling tax, Vehicle operation tax and Company car tax, VAT, Excise duty. | Lectures | 1.00 | auditorium | |||||
| 8 | Subject, aims and objectives of the financial regulation of the financial market. Basic principles for the functioning of the financial market. Financial market infrastructure and participants. Basic principles of the activities of financial market participants and the financial regulation. Operation of depositor and investor protection systems. | Lectures | 1.00 | auditorium | |||||
| 9 | Prevention of money laundering. The concept. Duties of taxpayers in the field of sound management of risks related to money laundering and financing of terrorism. | Lectures | 1.00 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | During the course student will have to: 1) complete tests in e-environment (independent work). Time for accomplishing the test is limited. 2) write an essay. Student must express their thoughts in the essay, own subjective attitude towards the reviewed question which is researched beforehand (literature, normative acts, court practice). The essay has to be short and concise. Whole paragraph quotation is not supported as it leads to critical surpass of quotations; 3) acquire literature and normative regulations. Students, who have not completed the essay or passed tests by the date of the examination, will not be allowed to take the examination. In order to evaluate the quality of the study course as a whole, the student must fill out the study course evaluation questionnaire on the Student Portal. | ||||||||
| Assessment Criteria: | Examination: 50%; essay: 30%; tests: 20%. Examination is in a test format. The use of auxiliary material and devices during the examination is not allowed. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | The student is able to demonstrate basic and specialised knowledge of financial and tax law and a critical understanding of that knowledge; is able to demonstrate the understanding of the key concepts and regularities of financial and tax law. | ||||||||
| Skills: | The student is able to apply legal remedies in tax administration and budgeting issues, and to use the acquired knowledge in practical handling of legal issues; is able to demonstrate the scientific approach to solving problems and to take decisions and find solutions in uncertain circumstances. | ||||||||
| Competencies: | The student is able to focus on financial and tax law, obtain, select and analyse information independently and use it in solving a professional issue, understands the professional risk of the legal profession, and is able to act ethically in practical situations. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Jurušs M. Nodokļi. Rīga: RTU Izdevniecība, 2019. | ||||||||
| 2 | Ketners K. Nodokļi un nodokļu plānošanas principi. Rīga: SIA “Tehnoinform”, 2018. | ||||||||
| 3 | Tiesu prakses apkopojums nodokļu tiesību vispārīgajos jautājumos (judikatūras atziņas un aktuālā tiesu prakse: 2005.–2018.gada augusts) | ||||||||
| 4 | Eiropas nodokļi Latvijā. Rīga: Latvijas ekonomists / anno 1992, Ernst & Young, 2004. [un vēlākie izdevumi]. | ||||||||
| 5 | Eberts, D., Freija, I., Jarve, K. [u.c.]. Eiropas Savienības tiesību piemērošana. Rokasgrāmata praktizējošiem juristiem. Zinātniskā redaktore Dace L.Lutere-Timmele. [B.v.]: Tiesu Nama Aģentūra, 2007. [un vēlākie izdevumi]. | ||||||||
| 6 | Harry G. Balter. Tax Fraud and Evasion: A Guide to Civil and Criminal Practice Under Federal Law. 5th Edition | ||||||||
| 7 | Alan Schenk, Victor Thuronyi, Wei Cui. Value Added Tax: A Comparative Approach, Cambridge Tax Law Series). 2nd Edition, 2015 | ||||||||
| 8 | Ketners, K. Eiropas Savienības nodokļu politika: mācību līdzeklis. Rīga: RTU Izdevniecība, 2014. | ||||||||
| 9 | Tax systems and tax reforms in new EU members. New York: Routledge, 2012. | ||||||||
| 10 | Michael Lang, Peter Melz, et al. Value Added Tax and Direct Taxation. OECD, 2009 (akceptējams izdevums) | ||||||||
| 11 | Nodokļu likuma komentāri / nodokļu ceļvedis. Likumu “Par pievienotās vērtības nodokli” un “Par dabas resursu nodokli” komentāri. B.v.: Dienas bizness, Deloitte | ||||||||
| 12 | Nodokļu ceļvedis. Likumi “Par nodokļiem un nodevām” un “Par uzņēmumu ienākuma nodokli”. [B.v.]: Dienas bizness, Deloitte & Touche, [b.g.] – 1. sēj. | ||||||||
| 13 | Camilla Watson. Tax Procedure and Tax Fraud in a Nutshell (Nutshells). 5th Edition, 2016. | ||||||||
| 14 | Lazdiņš, J. Taisnīguma principa ievērošana iedzīvotāju ienākumu aplikšanā ar iedzīvotāju ienākuma nodokli. // Latvijas Universitātes Raksti. Juridiskā zinātne. – 2008. – Nr. 740 – 95.–111. lpp. (akceptējams izdevums) | ||||||||
| 15 | Ārvalstu studentiem/For international students | ||||||||
| 16 | Tax systems and tax reforms in new EU members. New York: Routledge, 2012. | ||||||||
| 17 | Tom Wheelwright. Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes. 2018. | ||||||||
| 18 | Michael Lang, Peter Melz, et al. Value Added Tax and Direct Taxation. OECD, 2009 (akceptējams izdevums) | ||||||||
| 19 | Alan Schenk, Victor Thuronyi, Wei Cui. Value Added Tax: A Comparative Approach, Cambridge Tax Law Series. 2nd Edition, 2015. | ||||||||
| 20 | Tom Wheelwright. Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes. 2018. | ||||||||
| 21 | Harry G. Balter. Tax Fraud and Evasion: A Guide to Civil and Criminal Practice Under Federal Law. 5th Edition | ||||||||
| 22 | Camilla Watson. Tax Procedure and Tax Fraud in a Nutshell (Nutshells). 5th Edition, 2016. | ||||||||
| 23 | The Problematic Issues of Sports Law in Latvia: Compliance of Labour and Tax Legislations from the Sustainable Development Perspective | ||||||||
| 24 | JUSTIFICATION OF APPLICATION OF THE ZERO PERCENT VALUE ADDED TAX RATE | ||||||||
| 25 | THE PROBLEMS RELATED TO COMBATING VALUE ADDED TAX FRAUD IN LATVIA IN CONNECTION WITH A MOBILE PHONES | ||||||||
| 26 | LIMITATION OF THE RIGHT TO DEDUCT INPUT TAX ON THE BASIS OF THE JUDGMENT OF THE EUROPEAN UNION COURT OF 10 JULY 2019 IN CASE C-273/18 | ||||||||
| Additional Reading | |||||||||
| 1 | Ketners K. (2013). Nodokļi un nodevas Latvijā un Eiropā. Vispārīgie aspekti. Rīga: Info tilts. | ||||||||
| 2 | Puriņš, K. Pārskats par nodokļa uzlikšanas tiesībām. // Tieslietu Ministrijas Vēstnesis 1928. 01.10 - 1928.01.12 | ||||||||
| 3 | Lazdiņš, J. Ievads nodokļu tiesībās. // Jurista Vārds. 2006. 10. oktobrī – Nr. 40 (443), 1.–7. lpp; 2006. 17. oktobrī – Nr. 41 (444), 8.–14. lpp. | ||||||||
| 4 | Lazdiņš, J., Ketners, K. Tiesu nolēmumu ietekme uz Latvijas nodokļu tiesību dinamiku. // Latvijas Universitātes Žurnāls. 2012. – Nr. 3 – 21.–40. lpp. | ||||||||
| 5 | Kļaviņš, A. Nauda- Kredīts - Bankas. Rīga, P.Mantinieka kartogtāfijas institūta izdevums. 1937. | ||||||||
| 6 | Dišlers, K. Nodokļu tiesība. // Tieslietu Ministrijas Vēstnesis. 1938. | ||||||||
| 7 | Mucenieks, P. Budžeta tiesības. // Tieslietu Ministrijas Vēstnesis 1923.01.04 | ||||||||
| Other Information Sources | |||||||||
| 1 | Normatīvie akti | ||||||||
| 2 | Ārvalstu studentiem/For international students | ||||||||
| 3 | Regulations | ||||||||
