adnan menderes university course information form

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Course Information Form
ADNAN MENDERES UNIVERSITY
COURSE INFORMATION FORM
Course Title
European Union Tax Law
Course Code
MHY507
ECTS Credit
5
Workload
Couse Level
19/10/2017
Second Cycle (Master's Degree)
124 (Hours) Theory
3
Practice
0
Laboratory
0
Objectives of the Course
This course provides the students European Union tax policies and their effects on member countries
and countries in the accession.
Course Content
European Union common tax policies, tax agreements, and harmonization of direct and indirect taxation.
Harmonizing Turkish tax structure with the EU tax system
Work Placement
N/A
Planned Learning Activities and Teaching Methods
Explanation (Presentation), Discussion, Individual Study
Name of Lecturer(s)
Assessment Methods and Criteria
Method
Quantity
Percentage (%)
Midterm Examination
1
40
Final Examination
1
60
Recommended or Required Reading
1
Bilici, N. (2007). Avrupa Birliği-Türkiye İlişkileri
2
Nuray AŞÇI AKINCI (2014), Türk ve Avrupa Birliği Hukukunda Dolaysız Vergilerde Ayrımcılık Yasağı, Beta Yayınları
Week
Weekly Detailed Course Contents
1
Theoretical
Sources of European Union Law
2
Theoretical
Main Institutions of EU
3
Theoretical
Taxes on EU Treaties
4
Theoretical
Common tax principles of EU
5
Theoretical
Role of Court of Justice on taxation matters in EU
6
Theoretical
Main freedoms and taxation in EU
7
Theoretical
Nondiscrimination rule in EU Law
8
Intermediate Exam
Midterm exam
9
Theoretical
Value Added Tax and Special Consumption Tax in EU Law
10
Theoretical
Hormanization of direct taxes in EU
11
Theoretical
The Parent-Subsidary Directive in EU
12
Theoretical
The Merger Directive in EU
13
Theoretical
Taxation of saving in EU
14
Theoretical
Cooperation with the EU special applications of indirect taxation
15
Theoretical
On the harmonization of the tax determination and collection of Tax Base
16
Final Exam
Final exam
Workload Calculation
Activity
Quantity
Preparation
Duration
Total Workload
Lecture - Theory
14
3
3
84
Assignment
3
3
4
21
Midterm Examination
1
8
1
9
Final Examination
1
8
2
Total Workload (Hours)
[Total Workload (Hours) / Weekly Workload (25)] = ECTS
Prepared by Adnan Menderes University E-Campus Automation on: 19/10/2017
10
124
5
1/2
Course Information Form
Learning Outcomes
1
To be able to analyze revenue policy of the European Union
2
To be able to analyze Turkey's income policy
3
To be able to comprehend analyze the process of harmonisation of EU and Turkey's tax law
Programme Outcomes (Public Finance and Tax Applications Master's Without Thesis)
Prepared by Adnan Menderes University E-Campus Automation on: 19/10/2017
2/2
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