LAW30090

Learning Outcomes:

The learning outcomes include, but are not limited to, the following capabilities: identify the importance of various sources of law in interpreting tax statutes; analyse the position of the tax collector under Irish law (including the constitutional and administrative fetters on the power of the tax collector to act); outline how an individual is taxed on receipt of various forms of income; outline the remedies available to a taxpayer; understand the impact of case law when interpreting tax statutes and applying tax law; identify the methods of tax collection used by governments. The module does not cover stamp duty or value added tax or any indirect taxes.

The module seeks to consider tax law through the prism of topical events (the impact of tax reliefs and exemptions, the ethics of tax avoidance, the perceived and actual equity of the tax system) and the national and international debate about the sources and structure of taxation. The (often latent) philosophical stance of the tax law is discussed. Students are strongly encouraged to contribute to class discussions.

Any student who takes this module, is eligible to be considered for the PWC Prize for Revenue Law.

Indicative Module Content:

This module looks at taxation in Ireland, focussing on the sources of tax law, and the interpretation of tax law. This is placed against an initial study of the philosophy of taxation, generating a recognition that policy choices as to what is taxed, what is not taxed, and how economic activity is taxed, shape the tax system. The relationship between the state as tax collector, and the individual as taxpayer, is also examined.

We look at legislation as well as case law. Reading legislation, and applying it to particular scenarios, is a skill which is the subject of class exercises. We examine the building blocks of the tax system in Ireland for individuals, paying particular attention to how tax is identified and discharged. This is not a computational module as a legal, rather than numerical, analysis is undertaken.

Student Effort Hours:

Approaches to Teaching and Learning:

Requirements, Exclusions and Recommendations

No particular module is necessary.

LAW 20090 Company Law

Module Requisites and Incompatibles

Assessment Strategy

Feedback Strategy/Strategies

• Group/class feedback, post-assessment
• Peer review activities
• Self-assessment activities

How will my Feedback be Delivered?

Feedback will involve a class discussion prior to the date of submission of the semester assignment during which we will discuss the structure and argumentation of a response. The class will break into groups to assess the most important components of a piece of legal writing. This will involve other students giving consideration to issues raised by these groups. After the assessment, there will be general feedback on Brightspace.