週次
Week
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課程主題
Subjects
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課程內容與指定閱讀
Contents
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教學活動與作業
Activities
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學習投入時數（課堂講授）
Class Time
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學習投入時數（課程前後）
Time spent on learning
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1
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Introduction
History and overview
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Materials offered by the instructor
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Lecture and after-class review of the class materials
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3
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3
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2
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No class on the Peace Memorial Day
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|
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3
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Investigations, summons, and civil monetary fines
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U.S. v. Ali, U.S. District Court, D. Maryland, Southern Division (2020)
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3
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3
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4
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Information returns, the cap on penalty, and statutory interpretation
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Bittner v. United States, U.S. Supreme Court (2023)
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3
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3
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5
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State involvement in the economy (I): Tuition assistance for students who go to secondary schools owned or controlled by a church, sect, or other religious entity
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Carson v. Makin, U.S. Supreme Court (2022)
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3
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3
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6
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State involvement in the economy (II): The legality of student loan forgiveness program |
Biden v. Nebraska, U.S. Supreme Court (2023)
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3
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3
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7
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no class due to holiday
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|
|
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8
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The means to pursue unpaid taxes and the people who owe them
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Polselli v. Internal Revenue Service, U.S. Supreme Court (2023)
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3
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3
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9
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Investigations, summons, and the grounds for challenging summons
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J.B. v. U.S., United States Court of Appeals, Ninth Circuit (2019)
U.S. v. Beverly, United States District Court, C.D. California (2020)
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3
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3
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10
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Midterm Exam
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|
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3
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3
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11
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Tax advisors' reporting obliations, and the rule that that “no
suit for the purpose of restraining the assessment or collection of any
tax shall be maintained in any court by any person.”
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CIC Services v. IRS, U.S. Supreme Court (2021)
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3
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3
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12
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Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
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Belgian Association of Tax Lawyers et al. v. Premier, Case C-623/22, the Court of Justice of the EU (2024)
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3
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3
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13
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State aid cases in the Court of Justice of the EU
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European Commission v Ireland and Apple Sales International.
Case C-465/20 (2024)
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3
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3
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14
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Equality and discrimination in the field of tax
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1. ROC (Taiwan) Judicial Yuan Interpretation No. 745 (2017)
(a case relating to income tax)
2. IBM v. U.S., U.S. Court of Claims (1965)
(a case relating to excise tax)
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3
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3
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15
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No class due to holiday
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|
|
|
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16
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Final exam
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|
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17
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Independent study by students
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18
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Independent study by students
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|
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