TAX LITIGATION

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    In the logical sequence for the study of tax law, the Tax Litigation course is an optional course for the second year of study. The lectures and discussions, along with the proposed practical applications, aim to familiarize students with the national tax procedure, in a first phase, and then with the rules of the tax process. In addition, due to the connections that the national tax procedure has, on the one hand, with European tax procedures, and on the other hand with the rules for avoiding double taxation at international level, the framework of the discussion is broadened and allows students taking this course to have an overview of national, European and international tax procedures.

    The course is taught by Assoc. Prof. Dr. Cosmin Flavius ​​Costaș.