School of Behavioural, Social and Legal Sciences

Course Syllabus

General aims for first cycle education

First-cycle courses and study programmes shall develop:
- the ability of students to make independent and critical assessments
- the ability of students to identify, formulate and solve problems autonomously, and
- the preparedness of students to deal with changes in working life.

In addition to knowledge and skills in their field of study, students shall develop the ability to:
- gather and interpret information at a scholarly level
- stay abreast of the development of knowledge, and
- communicate their knowledge to others, including those who lack specialist knowledge in the field.

(Higher Education Act, Chapter 1, Section 8)

The student shall after completion of the course be able to display enhanced knowledge regarding:
Knowledge and comprehension
After having completed the course, the student should have:
- knowledge about and understanding of sustainable development, EU law and international law, and tax law as a tool influencing the development process
- knowledge of relevant actors' roles within sustainable development
- Understanding of tax law and its role for sustainable development at the European and international level

Ability and capacity
After having completed the course, the student should be able to:
- take on a critical approach to actors involved in sustainable development, EU law and international law, and tax law
- demonstrate ability to discuss the significance of tax law and public finance in relation to EU law and international law and sustainable development
- demonstrate knowledge on the significance of sustainable development, human rights, tax law, and public finance

Valuation and perspectives:
After having completed the course, the student should have the ability to (enhanced ability to)
- demonstrate insights into the concept of sustainable development
- adopt a critical approach to actors involved in sustainable development, EU law and international law, and tax law
- analyse sustainable development, EU law and international law, tax law, public finance from a human rights perspective

The course concerns sustainable development and its main legal frameworks.
Sustainable development is studied in connection to EU law and international law, the rule of law, tax law, public finance, and human rights. During lectures and seminars the roles of tax law, public finance, and EU law and international law are discussed in relation to sustainable development and human rights. The understanding of the role of taxation and public finance in the sustainable development process, in particular as a tool in state-building, is essential. Tax evasion, tax avoidance, and corruption of the tax administration are investigated as factors hindering sustainable development. Basic concepts and knowledge of international and European taxation will provide grounds for the discussion of tax law. Specific practical and theoretical aspects of EU law and international law, tax law, public finance, and sustainable development will be analysed through seminar assignments.

The course is held in English and adopts an interdisciplinary perspective.
Teaching consists of lectures, and seminars. Oral presentations and participation in seminars are compulsory.
Independent studies as well as studies in groups, according to instructions, form a significant part of the course.

Students who have been admitted to and registered on a course have the right to receive tuition and/or supervision for the duration of the time period specified for the particular course to which they were accepted (see, the university's admission regulations (in Swedish)). After that, the right to receive tuition and/or supervision expires.

For further information, see the university's local examination regulations (in Swedish).

According to the Higher Education Ordinance, Chapter 6, Section 18, a grade is to be awarded on the completion of a course, unless otherwise prescribed by the university. The university may prescribe which grading system shall apply. The grade is to be determined by a teacher specifically appointed by the university (an examiner).

According to regulations on grading systems for first- and second-cycle education (vice-chancellor's decision 2010-10-19, reg. no. CF 12-540/2010), one of the following grades is to be used: fail, pass, or pass with distinction. The vice-chancellor or a person appointed by the vice-chancellor may decide on exceptions from this provision for a specific course, if there are special reasons.

Grades used on course are Fail (U), Pass (G) or Pass with Distinction (VG).

The student's final result is derived from the internal course credits.
Student can obtain a maximum of 100 credits for the course.
Of these:
- a maximum of 50 credits come from the written exam
- a maximum of 50 credits come from the seminars

For a grade of G in the course, all examinations must be scored G and all compulsory elements must have been completed.
For a grade of VG in the course, the written exam must receive a score of VG and all compulsory elements must have been completed.
The grade U on the course means that one or more examinations during the course were assessed with U and / or not all compulsory elements were completed.

For further information, see the university's local examination regulations (in Swedish).

Basic Course in Law, 30 ECTS credits and Law Intermediate Course 30 ECTS credits.

For further information, see the university's admission regulations (in Swedish).

Students who have previously completed higher education or other activities are, in accordance with the Higher Education Ordinance, entitled to have these credited towards the current programme, providing that the previous studies or activities meet certain criteria.

For further information, see the university's local credit transfer regulations (in Swedish).

The course is held in English.


Transitional Provisions

For a course that has been cancelled or significantly changed in content or scope, there may be examinations on three occasions within 12-18 months after the changes have been made.

Required Reading

Den senaste utgåvan av den kurslitteraturen ska användas till kursen. Om en senare utgåva är tillgänglig men ej listats ovan, ska den nyaste versionen användas./The latest edition of the course literature shall be utilized for the course. If a later edition of the course literature is available but not listed above, the most recent edition shall be utilized.

Relevanta artiklar omfattande ca 750 sidor för seminarierna anges i början av kursen på Blackboard/Relevant articles and materials of approximately 750 pages for the seminars will be listed on Blackboard at the beginning of the course.

Ämnesguiden i Rättsvetenskap (http://libguides.oru.se/content.php?pid=241313)

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