MVV285K EU, WTO and Taxation

Faculty of Law
Spring 2019
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
dr Małgorzata Wróblewska, Ph.D. (seminar tutor), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
doc. 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
MVV285K/01: Tue 19. 3. 10:00–11:40 025, 12:00–13:40 025, Wed 20. 3. 16:00–17:40 025, 18:00–19:40 025, Fri 22. 3. 8:00–9:40 025
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 37 fields of study the course is directly associated with, display
Learning outcomes
At the end of the course, student should be able:
- to understand and explain EU tax regulations and WTO tax regulations taking into consideration free movement of goods and services (the EU) and non discrimination clause (the WTO)
- to analyze similarities and differences between the EU and the WTO tax systems,
- to understand whether they are dependent on each other or function in isolation.
Syllabus
  • 1. Economic integration
  • 2. Tax law and the EU – general remarks
  • 3. Free movement of goods and taxation
  • 4. Free movement of services and taxation
  • 5. Tax law and the WTO- general remarks
  • 6. GATT and Taxation
  • 7. GATS and Taxation
Literature
  • See Teacher's Information for full details.
Teaching methods
Lessons with discussion. Case study.
Assessment methods
Multiple-choice test.
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
Teacher's information
Literature

1. V. Thuronyi, Tax Law Design and Drafting, Springer, 1 edition (February 9, 2000).

2. Taxation of International Transactions: Materials, Texts And Problems, 4th (American Casebook) [Hardcover] Charles H. Gustafson (Author), Robert J. Peroni (Author), Richard C. Pugh (Author) West; 4 edition (December 23, 2010).

3. M. Wroblewska, Harmful Tax Competition In A Globalized World. Does The World Trade Organization Deal With This Issue?[in:] Studia Iuridica Cassoviensia. Pavol Jozef Safarik University in Kosice No 4 2016 (ISSN 1339-3995).

4. M. Wroblewska, Free Movement and Direct Taxation Restrictions of Individuals [in:] The Financial Law Towards Challenges of the XXI Century pod red. M. Radvan, T. Sowiński, P. Mrkyvka, Acta Universitatis Brunensis, Brno 2017, vol. 580 (s. 97- 108 , ISBN 978-80-210-8516-9).

5. J. E. Farrell, The Interface of International Trade Law and Taxation (June 2013, 978-90-8722-182-9).

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