COURSE UNIT TITLE

: EU FINANCIAL LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
KAV 5060 EU FINANCIAL LAW ELECTIVE 3 0 0 6

Offered By

European Union Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSISTANT PROFESSOR BURAK PINAR

Offered to

European Union Law

Course Objective

The purpose of the course of European Union financial law is to bring a perspective to
current condition of the economic integration of European Union in the terms of
financial law. Within this framework, practices of various common policies laid down on
the founding treaties on the European Union, the assessment of common tax regulations
and the harmony of Türkiye to those regulations, and also investigating the differences
which take place in progress of time between the practice of EU and Türkiye of special
consumption tax and value added tax law are all determined.

Learning Outcomes of the Course Unit

1   to be comparable with european union financial law and turkish financial law
2   to be able to explanation indirect and direct of taxes European Union Financial law
3   to be able to manifestation common economic policy and applications of European union
4   to be able to discuss to distribution of sovereign authority about taxation authority and the taxation on members countries of European Union
5   to be able to explainable to fundamental concepts of European Union Financial Law

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about the purpose and content of the course
2 General information about European Union and financial issues (Economic and Moneraty Union)
3 Sources of the European Union Financial Law
4 the basic principles about taxation of European Union
5 sharing of sovereign authority and taxation authority in the European Union
6 Indirect taxes in the European Union: 1-value-added tax
7 Indirect taxes in the European Union: 2-special consumption tax
8 Midterm Exam
9 Direct taxes in the European Union: 1-taxes on income
10 Direct taxes in the European Union: 2-wealth taxes
11 Direct taxes in the European Union: 3-excise tax
12 Budget of the European Union law
13 Financial aids in the European Union
14 Compare between European Union Financial Law acquise and Turkish Financial Law system General Assesment

Recomended or Required Reading

Main source: Nurettin BILICI, Türkiye Avrupa Birliği Ilişkileri, 4. Baskı, (Seçkin Yayıncılık) Ankara, 2010.
Subsidiary sources: Nami ÇAĞAN, Vergilendirme Yetkisi,( Kazancı Hukuk Yayınları ),
Istanbul, 1982.
Nurettin BILICI, Avrupa Birliği Mali Yardımları ve Türkiye, (Akçağ Yayınları), Ankara,
2004.
Billur YALTI SOYDAN, Avrupa Birliğinde Dolaysız Vergiler, (Beta Basım A.Ş.), Istanbul, Kasım 2002
http://europa.eu/

Planned Learning Activities and Teaching Methods

lecturing and presentation

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

yusuf.karakoc@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 3 39
Preparations before/after weekly lectures 13 1 13
Preparation for midterm exam 1 25 25
Preparation for final exam 1 30 30
Preparing presentations 1 40 40
Midterm 1 2 2
Final 1 3 3
TOTAL WORKLOAD (hours) 152

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11111
LO.21111
LO.31111
LO.41111
LO.5111111

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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