AGRICULTURAL
UNIVERSITY OF ATHENS
Department of Agribusiness
& Supply Chain Management

5809 - Law (Tax, Labour)

Content

    1. Introduction. Subject, distinctions, sources and fundamental principles of labor law
    2. The individual contract of employment. Concept and special characteristics, distinction from related concepts, training, successive employment contracts
    3. The subjects of the employment contract.
    4. Working time
    5. Typology of modern forms of employment. Partial, rotating and temporary employment. Job lending, employee posting, flexible forms of employment
    6. Labour Remuneration
    7. Employer provision. Health and safety at work
    8. Collective labor agreements
    9. Collective labor disputes
    10. Concept and distinctions of taxes
    11. The principle of tax legality and tax equality<p.
    12. Income taxation
    13. Rules of International Tax Law

A combination of teaching and learning methods will be used, aiming at the active participation of the students and the practical application of the thematic units under examination; there will also be lectures using audiovisual media, discussions, and analyses of case studies on real business issues, experiential (group) activities, as well as projections of relevant videos.

The students will also undertake an individual or group project.

Furthermore, articles, audiovisual lecture materials, web links/addresses, useful information, case studies and exercises for further practice are posted in digital form on the AUA Open e-Class platform.

Learning results

The aim of the course is: 

The analysis and interpretation of tax legislation. The lectures start with a theoretical approach to general concepts, such as meaning, content and distinctions of taxes as well as the general principles governing tax law.

Then, the Greek tax system is presented, including the administrative tax procedure and particularly the judicial one protection in tax disputes.

The course also addresses key issues in labor relations and labor law that employ enterprises and their employees and are of particular applied interest.

Upon successful completion of the course, the student will be able to:

• Understand the concepts of Tax and Labor Law,

• Recognize the scope of application of Tax and Labor Law,

• Understand the fundamental principles governing Tax and Labor Law,

• Analyze theoretical issues of Tax and Labor Law

• Resolve practical issues of Tax and Labor Law

Bibliography

Suggested Bibliography in Greek Language:

  • Εγχειρίδιο Εργατικού Δικαίου, Ιωάννης Αλ. Τζιώνας, Εκδόσεις Τζιόλα, 2019
  • Φορολογικό Δίκαιο, Φορτσάκης Θ., Σαββαΐδου Κ. , Πανταζόπουλος Π., Τσουρουφλής Α., Εκδόσεις Πολιτεία
  • Suggested Bibliography in English Language:

    Related academic Journals:

    Instructor's Notes

    NEWSLETTER

    The Department was created in 2019 (article 20, Law 4589/2019) and is an evolution of the Supply Systems Management Department (D.S.E.). Housed in a 770 sq.m. building. within a plot with a total area of 8,000 sq.m. in facilities with extensive research and teaching spaces.
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