Text

Course syllabus - Taxation

Scope

15 credits

Course code

EHA014

Valid from

Autumn semester 2022

Education level

First cycle

Progressive Specialisation

G1F (First cycle, has less than 60 credits in first-cycle course/s as entry requirements).

Main area(s)

Commercial Law

School

School of Business, Society and Engineering

Ratified

2021-12-20

Literature lists

Course literature is preliminary up to 8 weeks before course start. Course literature can be valid over several semesters.

    • Ratified date: 2022-06-20
    • Latest update: 2022-09-15

    Books

    Lodin, Sven-Olof; Lindencrona, Gustaf; Melz, Peter; Silfverberg, Christer; Simon-Almendal, Teresa; Persson Österman, Roger

    Inkomstskatt : en lärobok i skatterätt Del 1

    Artonde upplagan : Lund : Studentlitteratur, [2021] - xxiv, 340 sidor, ca 30 onumrerade sidor

    ISBN: 9789144135946 LIBRIS-ID: bprfzfr6867jdmb0

    Mandatory

    Lodin, Sven-Olof; Lindencrona, Gustaf; Melz, Peter; Silfverberg, Christer; Simon-Almendal, Teresa; Persson Österman, Roger

    Inkomstskatt : en lärobok i skatterätt Del 2

    Artonde upplagan : Lund : Studentlitteratur, [2021] - xxiv, sidorna 341-712, ca 30 onumrerade sidor

    ISBN: 9789144135953 LIBRIS-ID: r46vdv6jpf07xwtq

    Mandatory

    Hiort af Ornäs Leijon, Lena; Kristoffersson, Eleonor

    Skattesystemet : Övningsbok

    Andra upplagan : Uppsala : Iustus förlag, [2022] - 263 sidor

    ISBN: 9789177371793 LIBRIS-ID: l0f43gbxjsq7lcj1

    Melz, Peter; Kristoffersson, Eleonor

    Mervärdesskatt : en introduktion

    Tjugonde upplagan : Uppsala : Iustus förlag, [2021] - 118 sidor

    ISBN: 9789177371823 LIBRIS-ID: 6l0k5lfx4ckcjggf

    Mandatory

    Rabe, Gunnar

    Skattelagstiftning 22 : Lagar och andra författningar som de lyder den 1

    65 uppl. : Norstedts Juridik, 2022 - 1150 sidor

    ISBN: 9789139025597 LIBRIS-ID: xcf4j1cdvhv36113

    Mandatory

Examination

Exercise, 1.5 credits, marks Pass (G) (Learning outcomes 2,3 and 4)
Examination, 13.5 credits, grades Excellent (A), Very good (B), Good (C), Satisfactory (D), Sufficient (E), Insufficient, complementary work possible (Fx), Insufficient (F) (Learning outcomes 1-7)

A student who has a certificate from MDU regarding a disability has the opportunity to submit a request for supportive measures during written examinations or other forms of examination, in accordance with the Rules and Regulations for Examinations at First-cycle and Second-cycle Level at Mälardalen University (2020/1655). It is the examiner who takes decisions on any supportive measures, based on what kind of certificate is issued, and in that case which measures are to be applied.

Suspicions of attempting to deceive in examinations (cheating) are reported to the Vice-Chancellor, in accordance with the Higher Education Ordinance, and are examined by the University’s Disciplinary Board. If the Disciplinary Board considers the student to be guilty of a disciplinary offence, the Board will take a decision on disciplinary action, which will be a warning or suspension.

Grade

Excellent, Very good, Good, Satisfactory, Sufficient, Insufficient, complementary work possible, Insufficient