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Classroom teaching of the course “Indirect Taxes”

Courses / Classes

European Company Law

This course provides a comprehensive overview of corporate law regulation within EU law, with a focus on harmonization. Students will explore topics such as:

Corporate governance,
Duties of governing bodies / directors,

Shareholders' rights,

Corporate finance, capital protection, and distribution of resources,

Mergers, acquisitions, and cross-border conversions.

The course expands upon knowledge gained in commercial law, highlighting the significance of European directives, regulations, and key rulings of the Court of Justice of the EU, as well as solutions proposed under the European Model Company Act (EMCA).

Download the textbooks in .pdf format

Download the Information Sheet in .pdf format

Comparative Company Law in the context of the EU Law

This course offers a comparative perspective on corporate law through the analysis of different legal systems. It covers topics such as:

Sources of company law,
Legal personality and forms of corporations,

Partnerships and corporations (capital companies),

Comparison of Slovak, British, and EU legal frameworks.

Students will develop critical thinking skills in evaluating corporate structures and their alignment across various jurisdictions.

Download the textbooks in .pdf format

Download the Information Sheet in .pdf format

EU Tax Law – Indirect Taxes (In Slovak Language)

This course provides a comprehensive overview of the harmonisation of indirect taxation within the European Union. It covers fundamental topics such as the sources of indirect tax harmonisation, the procedural aspects of direct and indirect harmonisation, key legal concepts, and the principles developed in the case law of the Court of Justice of the European Union in matters relating to indirect taxation. The course also develops the critical thinking skills necessary to assess the compatibility of domestic legislation with EU law and to evaluate the quality of harmonisation. The course includes topics such as:

Direct harmonisation in the field of excise duties,
The mandate of Member States to introduce their own indirect taxes (limitations arising from EU secondary legislation and related case law),
Value Added Tax (VAT) as a general consumption tax versus turnover taxes (sales taxes),
VAT and all related aspects, including the legal framework, case law, taxable persons and transactions, exemptions, place of supply rules, taxable amount, VAT rates, VAT fraud, compliance requirements, exchange of information, administrative cooperation, and special VAT schemes.

Download the textbooks in .pdf format

Download the Information Sheet in .pdf format

EU Tax Law – Direct Taxes (In Slovak Language)

The course EU Tax Law – Direct Taxes provides students with comprehensive knowledge of the harmonisation of direct taxation within the European Union. It covers fundamental topics such as the sources of direct tax harmonisation, procedural aspects of direct and indirect harmonisation, key legal concepts, and the principles developed in the case law of the Court of Justice of the European Union in the field of direct taxation. The course also develops the critical thinking skills necessary to assess the compatibility of domestic tax rules with EU law and to evaluate the quality of tax harmonisation.

The course covers topics such as:

Direct and indirect harmonisation
Characteristics of direct taxes and the specific features of their design and application
Direct harmonisation in the area of direct taxation, including the PSD, IRD, ATAD, DAC, Pillar Two, the Arbitration Convention, and double taxation treaties.

Download the textbooks in .pdf format

Download the Information Sheet in .pdf format