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Objectives and competences

1. Qualifying students for theoretical study and knowledge in the field of company law and corporate taxation law and ability to apply it in cases. 2. Qualifying students to apply their theoretical knowledge in practice in the field of company law and capital relations, especially corporate governance law. It is emphasized the part of the corporate governance law relating to procedure of acceptance of annual report, its auditing and its announcement and profit sharing. Students also gain the ability to apply their theoretical knowledge in practice in the field of corporate taxation law.

Content (Syllabus outline)

Meaning of the stated (share) capital in corporations (legal issues of the capital, shares, reserve, provide and maintenance share capital). The role and meaning of an annual report in corporation law with procedure of its acceptance and revision of an annual report with outsourcing auditor. Next part is profit sharing within a company and between shareholders under the corporate legislation. Minority rights for shareholders in a matter of profit sharing and dividends. Third part are basics and principles of taxation under national legislation, especially for corporate tax linked with profit sharing and other capital questions. Within the tax legislation, the basic tax regulations for the taxation of the property of individuals and legal entities are dealt with.

Learning and teaching methods

- classic lectures and consultations - AV presentations - Active Team Work

Intended learning outcomes - knowledge and understanding

Development of knowledge and understanding Knowledge base: has specific knowledge in the field of corporate finance, governance systems and corporate taxation law. Ethical issues: can demonstrate awareness of wider social and ethical issues in areas of company law and corporate taxation law. Disciplinary methodologies: has an understanding of methodologies applicable to the discipline of corporate and tax law. Cognitive/Intellectual skills: Application: Can identify key aspects of problem from different view points.

Intended learning outcomes - transferable/key skills and other attributes

Key/Transferable skills Group working: can lead /work effectively with group. Learning resources: is able to use full range of learning resources Self evaluation: is reflective on own and others’ functioning in order to improve practice Autonomy: is independent and self-critical as learner; can manage own continuing professional development Communication: can communicate or contentious information clearly and effectively to specialists / non-specialists, understands lack of understanding in others. Problem solving: can continue own professional study independently, can make use of others professionally within / outside the discipline company and tax law. Practical skills: Application of skills: can act and use practical experience in the field of company law and corporate taxation law. Autonomy in skill use: can act autonomously with defined guidelines and certain level of supervision.

Readings

• JOVANOVIČ, Dušan, BRATINA, Borut, ČREŠNIK, David. Podjetniško (korporacijsko) in davčno pravo. Stvarno kazalo Nikola Jovanović. 1. izd. Maribor: Založba WD: Poslovna založba, 2023. 645 str. ISBN 978-961-94599-7-3. [COBISS.SI-ID 130205187] • JOVANOVIČ, Dušan, BRATINA, Borut, GRAH-LAZAR, Petra. Gospodarsko statusno in prevzemno pravo. 1. izd. Maribor: Založba WD: Poslovna založba, 2020. 766 str. ISBN 978-961-94599-1-1. [COBISS.SI-ID 98069761] • Škof, B. et al. Davčno pravo. Maribor: Pravna fakulteta/Davčno-finančni raziskovalni inštitut, 2007.

  • izr. prof. dr. DUŠAN JOVANOVIČ, univ. dipl. prav.

  • Written examination: 50
  • Seminar paper: 30
  • Active participation on lectures and worksops: 20

  • : 30
  • : 30
  • : 90

  • Slovenian
  • Slovenian

  • ECONOMIC AND BUSINESS SCIENCES (ECONOMICS) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (E-BUSINESS) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (FINANCE AND BANKING) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (BUSINESS MANAGEMENT AND ORGANISATION) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (MARKETING) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (INTERNATIONAL BUSINESS ECONOMICS) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (ENTREPRENEURSHIP) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (ACCOUNTING, AUDITING AND TAXATION) - 2nd