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Course module: 695228-M-6
695228-M-6
Methodology of Tax Law
Course info
Course module695228-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.dr. S.M.H. Dusarduijn, RB
Other course modules lecturer
Lecturer
prof.mr.dr. J.L.M. Gribnau
Other course modules lecturer
Lecturer
prof.mr.dr. M.B.A. van Hout
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 doctrine of general principles of proper administration and in the tax settlement agreements and their practical relevance
  • Give an informed opinion on the instrumental function of tax law.
  • Give an informed opinion about the interpretation of legislation by the judiciary in a specific case, based on gained knowledge
  • Give an informed opinion on the ethical aspects of actions by the legislator, execution, judiciary, persons liable to pay taxes and their advisors.
  • Position tax law in the framework of societal norms and legal principles
  • Get Insight in interdisciplinary assignments of tax law with special atention for tax assurance and mediation.
Content
This course symbolizes the final chapter of the tax law programme. In preceding courses, the student has gained the knowledge and skills of the various parts of tax law. After this course, the student will be able to view tax law as a total of legal rules and principles. The student will have gained knowledge about the methods of interpretation relevant to tax law, as well as about doctrines such as fraus legis and will be able to apply these to an actual case. The student will be able to pass critical legal and moral judgment on legislation and case law. Details: teaching methods This course consists of 13 lectures. The lectures will cover the systematics of several doctrines as well as elaborate several specific parts. Some of the lectures will be provided due to a visiting lecturer. Furthermore, they will acquire the ability to formulate and substantiate their own critical judgment with regard to actual cases and hypothesises.
Contact person
mr.dr. S.M.H. Dusarduijn RB
Timetable information
Methodology of Tax Law
Written test opportunities
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1220-01-2021
Written test opportunities (HIST)
DescriptionTestBlockOpportunityDate
Schriftelijk / WrittenEXAM_01SM 1116-12-2020
Required materials
Literature
J.L.M. Gribnau, Belastingen als moreel fenomeen. Boom Fiscale Uitgevers, 2013. ISBN 978-90-8974-748-8 To be announced (Canvas)
Recommended materials
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Tests
Written

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Kies de Nederlandse taal