Print Syllabus

Syllabus

JU0041 Taxation Law, 15.0 Credits

Beskattningsrätt

Subjects

Law

Education cycle

Bachelor’s level

Modules

Title	Credits	Code
Individual obligatory seminars	1.0	0101
Individual written assignment	1.0	0102
Individual written exam	13.0	0103

Advanced study in the main field

First cycle, has less than 60 credits in first-cycle course/s as entry requirements
Bachelor’s level (G1F)

Grading scale

Language

Swedish

Prior knowledge

Knowledge equivalent to the Basic Course in Commercial Law 15 credits or 15 credits of courses in introductory law from a Swedish university or university college and 7.5 credits in accounting. Two years of completed studies on the Forest Management - Bachelor´s Program fulfils the prerequisites.

Objectives

The course will develop the students’ ability to independently solve tax law problems for both limited companies as well as other business entities and employees.

After completing the course, students are expected to:

• have acquired basic knowledge of Swedish tax legislation and case law and understand the significance of its content.

• be able to analyse the tax law problems that arise in a given situation based on given conditions and within a given time frame.

• be able to present solutions that lead to a correct tax cost for a company.

Content

The main emphasis of the course is on the study of important provisions in the Swedish tax legislation. Corporate taxation is the main focus of the course. To some extent, attention is paid to case law. Indirect taxation, social security contributions, international taxation, the taxation procedure and the rules for paying taxes, as well as tax law provisions, are dealt with in a concise manner.

An introductory section deals with the various concepts and definitions of tax law. Thereafter, the income laws - employment, capital and business - are reviewed, whereby basic characteristics for each of the income laws are studied. Furthermore, special taxation issues are raised for review and analysis, such as the small business taxation rules, the group taxation rules, VAT and international tax law.

Teacher-led teaching is conducted in the form of lectures and seminars. The seminars are compulsory and the attendance requirement is specified in the study guide. In addition to this, it is mandatory to participate in so-called base group work. Base group work refers to a student group jointly preparing for each seminar. The base group is the same throughout the course. Before the base group preparations, all members must have prepared all assignments for the seminar. Each individual base group and base group member must be prepared to present all seminar assignments during each seminar. If a group or individual student is found to be unprepared, the attendance is not approved.

Participation during the seminar activities is an important step in assimilating the content of the course and a correct method for applying legal rules to concrete problems.

To a large extent, the teaching is structured with self-study based on problem-based exercise material and with access to "consulting" teachers.

Grading form

The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.

Formats and requirements for examination

Passed exams, approved individual assignment and approved participation in compulsory components.

• If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.

• The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.

• If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.

• For the assessment of an independent project (degree project), the examiner may also allow a student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.

Other information

• The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.

• If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.

Responsible department

Department of Economics