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Drept Fiscal Si Vamal 120 Credite6e234
Drept Fiscal Si Vamal 120 Credite6e234
SENATUL
Nr. de
MSU SENA
invdJlm6nt
Proces
Minutes no.
FACULTATEA DE DREPT
LAW FACULTY
PLAN DE iNVATA1UANT
STUDY PLAN
cHr$rNAu 2020
Responsabil de program
Programme Coordi, Aprobat: Consiliul Faculti{ii
Approved by: Covncil of the Faculty
ANUL I
ISTYEAR OF STUDY
Semestrul ll I't Semester
Dreptul vamal(partea I)
Customs law (Gerteral Part)
Exam.
Drept financiar
Financial law
s02409
Actele de procedurd in
activitatea vamald
s02A10 Procedural documents in
customs activity
Reglementarea tarifarl gi
netarifard a operatiunilor de
import/expo
s03012
Tariff and nonlarif
r e gul ation of export - imp ort
Nr. d/o Tipul stagiului de practici An de Sem. Durati (nr. Perioada NumIr
Internships studii Semest sipt./nr.ore) desl5qurl ECTS
Year of er No. of rii Credits
Study Weeks/ No. of Period ECTS
hours
1 Practica de specialitatel Internship, II n Noiembrie 10
decembrie
TotaU Total 10
UNITATI DE CURS / MODULE LA LIBERA ALEGERE/
ELECTIVE COURSSES
in vamd
Determening the
customs value of goods
Cod Denumirea unittr(ii de curs/modulului Numtrr de ore Numtrr de ore pe Form Numtrr
Code Course/Module Title Total hours tipuri de activitl(i ade ECTS
Hours evalu Credits
are ECTS
Total Contact Studiu Curs Seminar
direct individuaU Course Seminars
Evalu
Direct ndependent
alion
contact shtdv form
F0lo 0l Teoria generaltr a dreptului 180 60 120 30 30 Exam. 6
General theorv of law
F010 02 Drept constitufional r80 45 135 30 15 Exam. 6
Constitutional law
F0lo 03 Drept civil. Introducere qi persoane 180 45 135 30 l5 Exam. 6
Civil law. Introduction and perssons
F0lo 04 Dreptul penal. Partea generaltr 180 45 135 30 l5 Exam. 6
Criminal law. General part
F010 05 Dreptul international public r80 45 135 30 l5 Exam. 6
Public international law
Total 900 240 660 r50 90 ) 30
Exam.
NOTA EXPLICATIVA I EXPL./INATORY NOTE
1. Descrierea programului de studii/ Description of the studlt programme
Programul de master Drept fiscal gi vamall20 credite este un program nou de master, adaptat
cerinfelor piefei muncii, program destinat absolvenfilor altor facultl1i decdt Facultatea de Drept, program ce
ate ca scop formarea specialigtilor de inalti calificare, cu cunogtinte avansate in domeniul dreptului fiscal qi
vamal, precum gi formarea unui nucleu de cercetare, in care masteranzii, in colaborare cu specialigtii.
' Astfel, programul de master Drept fiscal gi vamal desf[gurat pe parcursul a 4 semestre urm6reqte
formarea concepfiilor teoretice doctrinare, cdt gi practico-aplicative in domeniul dreptului fiscal gi vamal
printre masteranzi gi tinerii specialigti in domeniu.
Programul include patru componente principale: cursurile (120 de credite), stagiul practic
Ai teza de
master. Cursurile vor cuprinde un spectru larg de subiecte teoretico-gtiinfifice, cdt gi spectrul practico-
aplicativ, imbindnd aspecte teoretice cu cele practice-aplicative cu privire la evolufia dreptului fiscal gi vamal,
fiind aplicat:
9a
ul:oncept integru, determindnd gi rolul acestora intr-o societate democratici contemporan[.
In programul de 120 credite sunt incluse urm[toarele cursuri: semestrul I - Teoria general6 a dreptului; Drept
constitulional; Dreptul civil; Drept penal; Drept international public; sem"st ol II
-Managementul gi
deontologia juridicd/Comunicarea juridici profesionali;Dreptul fiscal(partea generali); Dreptul vamal(partea
general[); Drept financiar/Actele de proceduri in activitatea vamald; semistrul III
-Diept fiscalipartea
special6); Reglementarea tarifard, gi netarifar[ a operafiunilor de imporUexpor[ Drept fiscal comuniiar
9i
internafional/Drept vamal comunitar gi international;Drept contabil/Expertiia judiciar-contabild; Controlul
financiar/It4anagementul finantelor publice locale;Controlul vamal/Evaluarea gi expertiza in activitatea
vamal6; semestrul IItl -teza de master.
Programul mai acordl gi discipline la libera alegere, gi anume: Impozitarea nerezidenfilor/Taxa pe
valoarea adiugati.
Programul include profesori cu grad gtiinfific cdt gi practicieni de la Departamentul Drept Public, de la alte
departamente, acoperind un spectru larg de subiecte interdepartamentale. Profesorii utilizezpazi, metodele gi
tehnicile interactive de predare a cursurilor teoretice, cdt gi celor practice, imbindnd in mod reugit concepliile
teoretice cu activitateapracticE" aplic6nd pe perioada efectudrii practicii cunogtinfele acumulate ?n auditoriu, in
cadrul institufiilor fiscale gi vamale ale statului.
Stagiul practic va oferi masteranzilor oportunitatea de a obfine experienfi in domeniul fiscal gi vamal,
in cadrul Serviciului Fiscal, Serviciului Vamal, Serviciului de colectare a impozitelor qi taxelor, Inspecfiei
Financiare, Ministerului Finanfelor etc. cdt gi in instituliile de drept nationale, internafionale interesate in
oferirea locurilor pentru stagiile de practicd in domeniu.
Master program Tax and Customs Law, 120 credits, is a new master's program, adapted to the
demands of the labour market, the aim of;the master program consists in theformation of skitls in tax law and
customs law, and the formation of a core research, where the master students, in collaboration with experts in
the field will study the subjects according to the curriculum in the
fietd of tax law and customs low, and will
identify priorities of the practical application of scientiJic lvtowledge accumulated in the result of the study.
Thus, the Master's Degree Program in Tax and Customs Lan, developed during the course of 4
semesters, aims to form the theoretical doctrinal conceptions, as well as the practical-applicative ones in the
field of tax and customs law among the masters and young specialists in the fietd.
The program includes four main components: the courses (120 credits), the practical internship and
the master's thesis. The courses will cover a wide spectrum of theoretical-scientific topics, as well as the
practical-applicative spectrum, combining theoretical and practical aspects with regard to the evolution of tax
and customs law, being applied as an integral concept, determining their role in a contemporary democratic
society. Thefollowing courses are included in the 120 credits prograrn: semester I - General theory of low;
Constitutional law; Civil law; Criminal law; International public law; semester II - Management and legal
deontologt / Professional legal communication; Tax law (general part); Customs lan (generat part);
Financial law / Procedural documents in customs activity; semester III - Tax law (speciat part); Tariff and
nonlariff regulation of import / export operations; Community and international tax low / Community and
international customs law; Accounting law / Judicial accounting expertise; Financial control / Management of
local public finances; Customs control / Evaluation and expertise in customs activity; semester IV - master,s
thesis.
The program also gives free choice subjects, namely: Tacation of non-residents / Vslue added tax.
The program includes professors with scientific degree as well as practitioners from the Public Law
Department, from other departments, covering a wide range of interdepartmental topics. The teachers use the
interactive methods and techniques of teaching the theoretical and practical courses, successfully combining
the theoretical conceptions with the practical activity, applying during the practice the lmowledge
accumulated in the auditorium, within thefiscal and customs institutions of the state.
The practical internship will provide master's students the opportunity to gain experience in the fiscal
and customs field, within the Stqte Tax Service, the Customs Service, the Semice of collection of local tmes
fees, the Financial Inspection, the Ministry of Finance, etc. as well as in the national, international law
institutions interested in offering places for internships in the field.
2. Competen{ele asigurate de programul de studii / The competences provided by the study program-
Absolventul programului de master ,,Drept ,fiscal ;i vamal, 120 credite" (DFI, trebuie sd posede
ur m cit o ar e I e c o mp e t e n(e pr ofe s i o n al e sp e c ffi c e :
The graduate of the master prqgram ,,Tax and Customs Law" (TCL) must possess the following
sp ecific profes sional comp etences :
I. In-depth htowledge and the theoretical and methodological development of the legal terminologt
specific to the master's program in tatc and customs low and of the theories in the fieldfrom the
point ofview of concrete legal realities.
2. Use of innovative methods, solutions, mechanisms and / or tools in the analysis, validation and
interpretation of data and information in thefield of tm and customs lqw.
3. Applying national, European and international legal norms in order to solve the new legal
problems arising in tax and customs lqw.
4. Solving with a high degTee of responsibility the new theoretical and practical problems through
the integrated use of the conceptual and methodological apparatus, in the tm and customs field.
5. Elaboration of legal acts specific to the tax and customs law and the practical activity proposed
for exercise.
6. Adequate use of specffic language for explaining and interpreting standard / typical and / or new
situations in dffirent professional environments and wider contexts associated with the tax and
customs field.
7. Application of ethical norms and values in the study and research process as well as in the design
process of the activities at the tax and customs lqw masters.
8. Self-management of the professional training process continues at the msster's degree in tax and
customs law, by forecasting the professional development needs, based on the reflective analysis
of their own activity
3. Obiectivele programului de master ,rDrept fiscal pi vamal, 120 credite" I The objectives of the
master program,,Tax and Customs law", I20 cr.
Sarcina primordial5 a programului de master ,,Dreptfiscal Si vamal" (DFV) constd in formarea unor
specialigti de inaltd calificare in domeniul dreptului fiscal gi vamal care sunt extrem de solicitali pe piafa
muncii.
in acest sens, Programul de master ,,Drept fiscal Si vamal" (DFV) are urmdtoarele obiective
generale:
- promovarea interesului pentru studiile de masterat in general gi studiile juridice in particular, precum
gi interesului pentru dezvoltarea continui a specialigtilor din domeniul juridic prin realizarea studiilor
de masterat;
- cultjvarea respectului pentru valorile democratice gi tradiliilor institufionale ale unei societlfi
contemporane;
- inifierea gi sustinerea unor programe performante de cercetare gtiinfifici, prin colaborarea cu parteneri
competitivi, precum gi participarea la competilii nationale gi intemafionale pentru adjudecarea unor
proiecte de cercetare gtiinJificl;
- stimularea cercetlrii interdisciplinare, in concordanfi cu prioritilile de cercetare la nivel naJional;
- antrenarea studenfilor in activitifile de cercetare qtiinfifici pentru dobdndirea unor abilitlli superioare
de cercetare independentd gi a capacitilii de a aplica rezultztele cercetdrii in situa{ii specifice ale
mediului instituJional;
- incurajarea diversitdlii gi accesului la multiple oportunitili pe piafa muncii a absolvenfilor, prin
asigurarea unei pregdtiri adecvate;
- dezvoltarea parteneriatelor cu instituliile publice, in scopul ajustirii permanente a ofertei educaJionale
la exigenfele pietei muncii gi al imbunltifirii formdrii profesionale a masteranzilor.
Theprimary task of the Master's program ,,Tax and Customs Law" QCL) consists in the training of
highly qualified specialists in thefield of tax and customs law are highly demanded on the labour market.
In this regard, the Master Program ,,Tax and Customs Law" (TCL) has the following general
objectives:
promoting the interest for the masters studies in general and the legal studies in particular, as well as
the interest for the continuous development of the specialists in the legal field by conducting the
masters studies;
- cultivating respect for the democratic values and institutional traditions of a contemporary society;
- initiating and sustaining high-performance scientific research programs, through collaboration with
competitive partners, as well as participating in national and international competitionsfor the sward
of scientific research projects;
stimulation of interdisciplinary researclt, in accordance with national research priorities;
- training students in scientiJic resesrch activities in order to acquire superior independent research
skills and the ability to apply research results in specific situations of the institutional environment;
encouraging diversity qnd access to multiple opportunities on the labour market of graduates,
by
ensuring adequate training;
- developing partnerships with public institutions, in order to permanently adjust the educational offer
to the demands of the labour market and to improve the professional training of master,s students.
The specilic objectives of this study program qre:
tr'aining of specialists in the /ield of tax and customs low, with capabilities
for applying in practice the
htowledge obtained;
designing the professional perspective for the masters pursuing a career in the State Tax Service, the
Customs Service, the Service for collecting local tayes andfees, lawyers
for companies, lawyers, etc.
but also in other services and professions that require such training;
- the preparation of the future doctoral students who want a university or research career (in research
bodies, directions and study services in ministries and other institutions);
- formation of a body of tax inspectors and customs collaborators, familiar with the requirements and
the way ofworking of modern institutions;
development of the capacity of analysis and synthesis of the
fficials of the State Tax Service, of the
customs service, of the service of collection of locar tmesfees, etc.;
ensuring an adequate degree of naining of masters the process of European integration and
the efforts necessary for the fiscal and customs authorities to reach the European standards in the
field;
capitalizing on the experience of university education in the country and abroad.
7. Relevanfa programului de studii pentru piafa for{ei de muncd, I The relevance of the study
programfor the labour market ,
Necesitatea in programul de master ,,Drept fiscal gi activitate vamald", 120 cr. rezultd.din faptul cd in
prezent Facultatea.de Drept, care are programe de master in alte domenii de formare profesionali,
nu are
program in domeniul activitefii fiscale gi vamale, similar cum au alte universitnfi de ppsiigiu de peste
hotare
p a din Bucureqti, program ce are ca scop preg[tirea cadrelor calificate pentru a acoperi
p igti pentru Serviciul Fiscal de Stat, Serviciul de colectare a impozitelor gi taxelor,
S
The necessity of establishing the Master Program ,,Tax and Customs Lew", 120 cr. results
from the
fact that at present the Faculty of Lan, which has master's programs in other fields of vocational training,
does not have a program in the fieldof fiscal and customs octivity, similar to other prestigious universities
abroad, such as the University of Bucharest, which program aims to prepare qualiJied staffto cover the labor
market with specialists for the State Tax Semice, Service of collection of local taxes and
fees, the Customs
Service, etc.