Syllabus academic year 2009/2010
(Created 2009-08-11.)

Higher education credits: 15. Grading scale: TH. Level: G2 (First level). Language of instruction: The course will be given in Swedish. Optional for: L4fu. Course coordinator: Lecturer Christina Gyland,, Inst för handelsrätt. Prerequisites: VFR140 Basic Law, VFT045 Real Estate Finance. Assessment: Continous examinations are given through case studies. Further information: Some subjects are studied together with the students at the School of Economics. Tax Law is closely related to sections of Business Administration, mainly audit and finance. This should be taken into consideration when planning courses. Home page:

The course aims to provide the students with knowledge of the Swedish Tax System. Students will not only be able to develop skills in identifying and applying current taxation laws but also provide them with a broad comprehension of the judicial structure of law that will serve as an important tool for economist to solve practical legal problems in business, public service and local governments.

Knowledge and understanding
For a passing grade the student must

- be able to identify relevant tax issues

- be able to analyze tax problems that may arise

- be able to identify adequate tax rules

Skills and abilities
For a passing grade the student must

- be able to memorize how the tax law system is structured

- be able to classify and solve tax issues

- be able to render tax law decisions

- be able to master tax law information technology

The aim of the course is to provide students with basic knowledge of the Swedish tax, customs and tariff systems. The case studies are designed in such a way that students can put into practice existing tax law in relation to the different common interests of the society. Special emphasis is placed on reading and understanding legal texts.

Gyland, Christina: Skatterätt : en introduktion. Studentlitteratur, 7th ed. 2007
Lodin, Sven-Olof & Lindencrona, Gustaf & Melz, Peter & Silverberg, Christer: Inkomstskatt, del 1–2. Studentlitteratur, 11th ed. 2007
Melz, Peter: Mervärdesskatt, Iustus, 14th ed. 2006
Alhager, Eleonor & Kleerup, Jan & Melz, Peter & Öberg, Jesper: Mervärdesskatt i teori och praktik, Nortsedts juridik 2007.
Rabe Gunnar: Skattelagstiftning, Norstedts juridik, 2007:2.
Course material and references to articles in the course material. This course material is sold at Holmbergs printcenter, EC 1, Tycho Brahes väg 1.