- Κωδικός / Course Code: NOM422
- ECTS: 10
- Τρόποι Αξιολόγησης / Assessment: 2 Assignments (30%), Interactive activities (10%), Final exam (60%)
- Διάρκεια Φοίτησης/ Length of Study: Εξαμηνιαία (εαρινό ή χειμερινό)/ Semi-annual (Fall or Spring)
- Κόστος/ Tuition Fees: 600 euro
- Επίπεδο Σπουδών/ Level: Προπτυχιακό/ Undergraduate
- Προαπαιτούμενα/ Prerequisites: NOM221: Company Law
- Αναλυτική πληροφόρηση: NOM422_ECTS_en.pdf
The purpose of the Module is the analysis and interpretation of tax legislation. Initially, there exists a theoretical approach of general concepts, such as the meaning, content and distinctions of taxes and the general principles governing tax law. Then the Cypriot tax and fiscal system is presented, including the administrative tax procedure and in particular the judicial protection in tax disputes, in combination with the harmonisation of tax legislation within the EU legal framework. In addition to the requisite theoretical approach, case studies and practical issues are solved and analysed, along with the study and commentary of court decisions of the Cypriot case law.