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JU0041

Taxation Law

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JU0041 Taxation Law, 15.0 Credits

Beskattningsrätt

Syllabus approved

2021-12-06

Subjects

Law

Education cycle

Bachelor’s level

Advanced study in the main field

First cycle, less than 60 credits from first-cycle courses as entry requirements(G1F)

Grading scale

5:Pass with Distinction, 4:Pass with Credit, 3:Pass, U:Fail The requirements for attaining different grades are described in the course assessment criteria which are contained in a supplement to the course syllabus. Current information on assessment criteria shall be made available at the start of the course.

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.

Formats and requirements for examination

Passed exams, approved individual assignment and approved participation in compulsory components.
  • If the student fails a test, the examiner may give the student a supplementary assignment, provided this is possible and there is reason to do so.
  • If the student has been granted special educational support because of a disability, the examiner has the right to offer the student an adapted test, or provide an alternative assessment.
  • If changes are made to this course syllabus, or if the course is closed, SLU shall decide on transitional rules for examination of students admitted under this syllabus but who have not yet passed the course.
  • For the examination of a degree project (independent project), the examiner may also allow the student to add supplemental information after the deadline. For more information on this, please refer to the regulations for education at Bachelor's and Master's level.

Other information

  • The right to take part in teaching and/or supervision only applies to the course date to which the student has been admitted and registered on.
  • If there are special reasons, the student may take part in course components that require compulsory attendance at a later date. For more information on this, please refer to the regulations for education at Bachelor's and Master's level.

Responsible department

Department of Economics

Further information

Determined by: Programnämnden för utbildning inom naturresurser och jordbruk (PN - NJ)
Replaces: JU0030
There are no Grading criteria posted for this course

Course facts

The course is offered as an independent course: No The course is offered as a programme course: Agricultural Business and Economics Agriculture Programme - Economics and Management Business and Economics – Sustainable Development Business and Economics – Sustainable Development (BSc) Forest Management - Bachelor´s Programme Tuition fee: Tuition fee only for non-EU/EEA/Switzerland citizens: 26165 SEK Cycle: Bachelor’s level
Subject: Law
Course code: JU0041 Application code: SLU-20130 Location: Uppsala Distance course: No Language: Swedish Responsible department: Department of Economics Pace: 100%