GRA 6222 Tax Law

GRA 6222 Tax Law

Course code: 
GRA 6222
Law and Governance
Course coordinator: 
Eivind Furuseth
Anders Mikelsen
Course name in Norwegian: 
Skatt- og avgiftsrett, basis
Product category: 
Master of Accounting and Auditing
2019 Autumn
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

GRA 6222 is originally a spring semester course. The autumn course is therefore a short version of the course.

The course content is to a large extent defined by the topics and problems covered in the lectures.

Learning outcomes - Knowledge

The course aims to provide an in-depth understanding of corporate taxation (a continuation of the compulsory company law course), partnership taxation, enterprise modell and tax administration law. An introduction will be given to international tax law and EEA tax law. Furthermore, the course will provide a thorough insight into important rules concerning purchase VAT, withdrawal - and import VAT, and rules concerning VAT compensation.

Learning outcomes - Skills

After having completed the learning process, the students shall be able to:

  • Identify important tax and VAT law issues and be able to perform an analysis of a problem complex based on tax and VAT law.
  • Distinguish between discussions of how tax and VAT rules are (law as it is) and how they should be (law policy considerations).
  • Assess tax and VAT consequences of some typical decisions in an enterprise.
  • Fill in a quarterly report to the VAT authorities.
General Competence

Through increased knowledge of important tax and VAT law issues, the students shall be capable of critically assessing established views on tax and VAT law problems. This programme will also make the students conscious of ethical and moral challenges that may arise in a tax and VAT law context.

Course content
  • Exemption method and shareholder income tax
  • Partnership modell and enterprise modell
  • Going concern principles
  • Asset sales vs. share sales
  • Mergers/demergers and other restructuring
  • Immigration and emigration
  • Residence taxation
  • Introduction to main topics in international taxation
  • Alteration of tax assessment
  • Surtax

The teaching in VAT law will in particular focus on the following topics:

  • The fundamental principles of VAT law
  • The right to deduct for input VAT
  • The basis of calculaton for VAT
  • The main exceptions and exemptions from VAT
  • Imports and exports of goods and services
  • The rules for withdrawal VAT
  • Adjustment rules
Teaching and learning activities

The course will be given over 36 teaching hours with a combination of lectures, guest lecturers, problem-solving and discussions. Students are expected to come prepared for class. More detailed information on evaluation will be given in class. Participation is not compulsory in all courses, so students are personally responsible for staying abreast of all information given in class that is not posted on the course home page/it's learning or in the required reading.

GRA 6222 is a course that ordinarily runs each spring semester. An additional (alternative) exam is held in august/september each year. To prepare for the additional exam, students have access to video lectures. A whole-day seminar (6 hours) with exercises and opportunity to raise questions, will be held.

The students are given an introduction to the tax law part of Gyldendal Rettsdata, Lovdata Online and in IBFD and are expected to use these tools.

Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on itslearning or text book.

Software tools
No specified computer-based tools are required.

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Exam category: 
Form of assessment: 
Written submission
Support materials: 
  • BI-approved exam calculator
  • Simple calculator
  • Compilation of tax laws
3 Hour(s)
GRA 6222 is a course that ordinarily runs each spring semester. An additional (alternative) exam is held in august/september each year.
Exam code: 
GRA 62221
Grading scale: 
Examination every semester
Type of Assessment: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.