Tax Administration and Tax Procedure
7.5 ECTS creditsThe course includes lectures and role-play focused on administrative and procedural issues including questions of party capacity and liability as well as questions regarding the investigation of taxation cases. The content of various taxation decisions, the sanctioning system, and different kinds of legal remedies are addressed, as well as issues concerning respite and execution.
Students partake in a role-play exercise that begins with an exchange of letters in which the students act in the roles of tax officials, tax consultants, and tax payers. A fictive exchange of letters between the Swedish Tax Agency and a tax payer is concluded with hearings in administrative court. Participation in the role-play exercise is a mandatory assignment.
Students partake in a role-play exercise that begins with an exchange of letters in which the students act in the roles of tax officials, tax consultants, and tax payers. A fictive exchange of letters between the Swedish Tax Agency and a tax payer is concluded with hearings in administrative court. Participation in the role-play exercise is a mandatory assignment.
Progressive specialisation:
A1N (has only first‐cycle course/s as entry requirements)
Education level:
Master's level
Admission requirements
Registered in the Tax Law Master programme (60 ECTS credits), and upper secondary level Swedish B/3 or Swedish as a second language B/3 and English A/6, or equivalent
Selection:
Selection is usually based on your grade point average from upper secondary school or the number of credit points from previous university studies, or both.
This course is included in the following programme
- Master´s Degree Programme (one year) in Tax Law (studied during year 1)