COURSE SYLLABUS

Taxation Law 7.5 credits

Skatterätt
First cycle, U0012N
Version
Course syllabus valid: Autumn 2018 Sp 1 - Present
The version indicates the term and period for which this course syllabus is valid. The most recent version of the course syllabus is shown first.

Syllabus established
by Director of Undergraduate Studies Daniel Örtqvist, Department of Business Administration, Technology and Social Sciences 13 Feb 2019

Last revised
by Director of Undergraduate Studies Daniel Örtqvist, Department of Business Administration, Technology and Social Sciences 13 Feb 2019

Grade scale
U G VG
Subject
Jurisprudence
Subject (SCB)
Law and Legal Studies

Entry requirements

In order to meet the general entry requirements for first cycle studies you must have successfully completed upper secondary education and documented skills in English language and Legal introduction course 15 credits (J0046N) or equivalent.


More information about English language requirements


Selection



Course Aim
To provide knowledge in current regulations regarding salary and estate taxes. After this course students should be able to identify problems within the taxation area and even present solutions for the problems.

Contents
In tax law the fundamental questions regarding general taxation as well as the delimitation of tax on revenue, tax evaluations of revenue, delimitation of allowable deductions. Furthermore the interpretation and application of tax laws, Swedish international tax law, tax evasion and administrative fees, taxation procedure and tax revenues from “services”, “capital”, and “real estate profits”.

Realization
Instruction consists of lectures and group exercises.

Examination
Written exam at the end of the course. The instructor may decide on alternative forms of examination. Grading: Pass with honors, Pass, Fail.

Remarks
Due to similar content, the course can not be included in a degree together with the courses IER327 Taxation Law, J0011N Taxation Law or J0028N Taxation Law or other courses with similar content.

Examiner
Pär Sunden

Transition terms
The course U0012N is equal to J0028N

Literature. Valid from Autumn 2018 Sp 1 (May change until 10 weeks before course start)
Eriksson, Asbjörn; Praktisk beskattningsrätt Lärobok i inkomstbeskattning, Studentlitteratur, Latest edition.
Övningsmaterial
Eriksson A & Edvardsson L: Övningsbok i beskattningsrätt. Studentlitteratur, Lund, senaste upplagan.
Facit till ovan nämnda övningsbok i beskattningsrätt
Lagtextsamling
Rabe Gunnar: Skattelagstiftningen. Juristförlaget, Stockholm, senaste upplagan.
Articles, court cases and other electronic material can be added and is then included in the course claim.

Course offered by
Department of Business Administration, Technology and Social Sciences

Modules
CodeDescriptionGrade scaleHPStatusFrom periodTitle
0001Written examU G VG7.50MandatoryA18