Department of Law
Dean:Eiríkur Elís Þorláksson
Email:ru@ru.is
Website:http://www.ru.is/ld
TeachersView
BA in Law
Semesters:6
Years:3
ETCS:180
Learning OutcomesView
Education cycle1
Degree titleBA in Law
Legend
Mandatory course on majorTeaching language
Optional course on majorPrerequisites for course
Print
More infoResearch – theoretical writing – legal argumentationCoreL-000-UNDBECTS 0
More infoMethodologyCoreL-101-ADF1ECTS 8
More infoConstitutional LawCoreL-102-STSRECTS 8
More infoPrivate Law I - Contracts and introduction to torts and general laws of obligationCoreL-105-FJM1ECTS 8
More infoReading groupElectiveL-106-LESHECTS 0
More infoSeeking solutions to legal problemsCoreL-106-ÚRÁLECTS 6
More infoIndependent StudyElectiveL-739-SJVEECTS 2
More infoExchange StudiesElectiveX-699-EXCHECTS 30
More infoReading groupElectiveL-106-LESHECTS 0
More infoCompany LawCoreL-202-FELAECTS 8
More infoPrivate Law II - General laws of obligationCoreL-205-FJA2ECTS 8
More infoAdministrative LawCoreL-401-STJRECTS 8
More infoMethodologyElectiveL-700-ADFEECTS 0
More infoEntrepreneurship and Starting New VenturesCoreX-204-STOFECTS 6
Haustönn/Fall 2020
More infoCivil ProcedureCoreL-302-EMRFECTS 8
More infoPrivate Law III - TortsCoreL-305-FJA3ECTS 8
More infoEuropean LawCoreL-403-EVROECTS 8
More infoFamily and Inheritance LawCoreL-505-FJERECTS 6
Vorönn/Spring 2021
More infoCompetition LawCoreL-303-SAKEECTS 8
More infoCriminal LawCoreL-402-REFSECTS 8
More infoPrivate Law IV - PropertyCoreL-406-FJA4ECTS 8
More infoPrivate Law V - Project Based CourseCoreL-407-FJA5ECTS 6
Haustönn/Fall 2020
More infoIntellectual Property LawCoreL-304-HOFUECTS 6
More infoSecurities RegulationsCoreL-501-VERBECTS 8
More infoSecurities RegulationsCoreL-501-VIFJECTS 8
More infoTax LawCoreL-502-SKATECTS 8
Year
3. yearPrint
SemesterFall 2020
Level of course1. First cycle, introductory
Type of courseCore
PrerequisitesNo prerequisites.
ScheduleFive lectures a week
Lecturer
Páll Jóhannesson
Content
Emphasis is placed on students becoming familiar with the tax law in force, other legal sources and the principal view on their interpretation. The definition of the term tax and the demands that are in force regarding taxation rights in Icelandic law. A special emphasis is placed on law regarding the taxation of legal entities, financial income, value added tax, the organization of the tax system and procedure in the field of tax law.
Learning outcome - Objectives
On completion of the course students should: be prepared for assignments relating to the application of tax law, whether as an advocate, in administration, in tax consulting or in relation to other safeguarding of interests. Have gained a deeper knowledge about the scope and purview of tax legislation and have received training in applying said legislation, whether it’s from a litigators standpoint or for administrative purposes. Be able to realise the tax legislations unique standing with regard to the Icelandic constitution. Students should be able to apply the tax legislation and other legal documents to solve practical assignments relating to the taxation of private parties as well as legal entities. Know the fundamental rules of Value Added Tax.
Course assessment
Practical assignment (40%) and final examination (60%)
Reading material
No reading material found.
Teaching and learning activities
Lectures
Language of instructionIcelandic
More infoPublic International LawCoreL-503-THJRECTS 8
Vorönn/Spring 2021
More infoCriminal ProcedureCoreL-605-SAREECTS 7,5
More infoMethodology II-Legal TheoryCoreL-609-ALREECTS 7,5
More infoBA ThesisElectiveL-611-BACRECTS 15