The course deals with global phenomena of tax law, arising out of a synthesis from the European domestic legal orders, including mainly the following items:

– Notion of tax.

– Constitutional principles of taxation: principle of legality of tax; ability to pay principle.

– Structure of tax systems: taxation according to enrichment (income), expenditure (consumption), property possession etc.

– Direct and indirect taxes.

– EU law on taxation.

– Income taxation. Residence/source principle. Notion of income. Sources of income. Business income. Links between business taxation and accounting laws. Notion of assets and liabilities. Income as variation of value of assets. Capital transactions. Revenue and expenses. Deductibility of interest, wages, production cost, fixed assets (amortisation). Capital gains. Treatment of losses. Tax rates.

– Corporate taxation: distribution of profits.

– Basics of Value Added Tax (VAT).

– Basics of tax procedure: tax declarations (tax returns), tax audits and tax litigation.

Code: ΕΡ145
Teaching staff: TAX LAW
ECTS: 5
Hours/week: 2
Cycle/Level: Undergraduate
Academic year: 2020-2021
Course type: Erasmus
Teaching Period:
Teaching dates and hours: Winter: Friday, 16.00-18.00 / Spring: Wednesday, 10.00-12.00
Classroom: Winter: 311, 3ος όρ. - Spring: 110, 1ος όρ.
More info: https://qa.auth.gr/el/class/1/600159138
Sector:Public Law and Political Science