Objective: 
The course constitutes an overview of documents and mechanisms of tax law and the impact of the European Union on the public finances of member states and also references to general international legislation. The course is designed to show the legislation and the case law of the European Court of Justice and the relationship between the financial sovereignty and economic integration. The course is also designed to familiarise the student with tax regulations of European Union and their effects in the domestic tax systems. This course constitutes the basic information about the Single Financial Market of the European Union.

The aim:
To provide knowledge of taxes.
To provide fundamentals of EU’s law of taxes.
To provide fundamentals of Polish law of taxes.
To acquaint students with concepts, principles and theories in the field of taxes.

Acquired knowledge:
Student has the knowledge of the basis of taxes and economic theories in this area.
Student has the knowledge of the EU’s, international and domestic taxes.
Student has the knowledge of the character and basic regulation of the tax law.
Student have the knowledge of the fundamental legal institutions in the area of taxes.

Acquired skills:
Student is able to apply provisions of the law in the area of taxes.
Student is able to identify legal issues concerning relations between taxes and law.
Student is able to use legal argumentation in order to present opinions on taxes.

Developed reflection:
Student understands the significance of the tax law and can solve problems.

Assessment: 
The final grade consists of: exam ( 50% ), term papers ( 15% ), class activity ( 10% ), student own work ( 25% ).

Contents: 
Concept and Functions of Tax System. Kind of Taxes. Elements of Tax Techniques.
Concept and Functions of Tax System. Harmonisation of Taxes in the EU.
Double taxation. Tax Heavens.
Taxation of Income.
Taxation of Wealth.
Taxation of Consumption.
Taxation and the Environment and Natural Resources.
Revision.
Administrative Cooperation in Taxation.

Recommended reading: 
European Tax Law, B. J. M. Terra, P. J. Wattler,, 2008
Helping Countries Develop: The Role of Fiscal Policy, Sanjeev Gupta, Benedict Clements, and Gabriela Inchauste, eds., International Monetary Fund, Washington, D.C., 2004