CloseHelpPrint
Kies de Nederlandse taal
Course module: 670047-M-6
670047-M-6
Fiscal Criminal Law
Course info
Course module670047-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Tax Law
M Tax Economics
Lecturer(s)
Lecturer
mr. A.M.E. Nuyens
Other course modules lecturer
Academic year2020
Starting block
SM 1
Course mode
Full-time
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
Aims
  • Provide insight into the tax law, criminal law and penal law;
  • Provide an analysis of issues arising by the concurrence (or confrontation) of these legal areas;
  • Provide insight into the preconditions set by international law/ treaties on possible solutions to issues;
  • Give an informed opinion on solutions in a legal context by combining the different legal areas;
  • Put in writing one's own research in a lucid and sound fashion and report about the findings;
  • Debate on the results of one's own research and that of fellow students.
Content
In this course, attention will be paid to the developments in the field of fiscal criminal law in the past 10 years. The main supervisory and sanctioning rules of the Dutch 'general national taxation act' (AWR) will be discussed, as well as the related doctrines from criminal and tax law. Next to discussing (procedural) fiscal criminal law, the differences and similarities between fiscal criminal law, fiscal penal law and communitarian criminal law will be covered as well. More specific, the doctrines of una via-regulation, voluntary improvement (vrijwillige verbetering), perpetration and participation (daderschap en deelneming), intention and guilt in a fiscal context will be dealt with. The effects of article 6 ECHR will be discussed, especially with regard to fiscal criminal and penal law. These topics will be covered in the six introductory classes. When the students' presentations are discussed the topics will be further focused on.

Specifics
This course will no longer be lectured.
Contact person
mr. A.M.E. Nuyens
Timetable information
Fiscal Criminal Law
Required materials
Literature
-
Title:Fiscaal straf- en strafprocesrecht
Author:W.E.C.A. Valkenburg
Publisher:Deventer, 2019
Edition:25
Recommended materials
Literature
De voor te bereiden hoofdstukken worden per hoorcollege op CANVAS geplaatst.
Title:Materieel Strafrecht
Author:J. de Hullu
Publisher:Kluwer,Deventer 2018
Literature
De voor te bereiden hoofdstukken worden per hoorcollege op CANVAS geplaatst.
Title:Het Nederlandse strafprocesrecht
Author:G.J.M. Corstens
Publisher:Kluwer, Deventer 2018
Literature
Aanbevolen voor het schrijven van de paper en (de voorbereiding van) het referaat.
Title:Oefening baart kunst, drie basisvaardigheden voor juristen
Author:M.G. Yzermans
Publisher:Tilburg University Press 2003
Literature
Aanbevolen voor het schrijven van de paper en (de voorbereiding van) het referaat.
Title:Onderzoeksvaardigheden
Author:Curry-Summer e.a.
Publisher:Ars Aequi Libri 2010
Tests
Take Home 50%

Final Result

Paper 40%

Presentation/participation 10%

CloseHelpPrint
Kies de Nederlandse taal