Course syllabus

Law and Development, 15 credits

Course code: RV581G Credits: 15
Main field of study: Law Progression: G2F
    Last revised: 13/03/2020
Education cycle: First cycle Approved by: Head of school
Established: 07/01/2020 Reading list approved: 13/03/2020
Valid from: Autumn semester 2020 Revision: 1

Aims and objectives

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)

Course objectives

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 be able to:

  • demonstrate knowledge and understanding of the law and development concept and its relevant actors;
  • demonstrate knowledge of the fundamentals of the rule of law;
  • understand sustainable development by defining and describing the concept within the framework of international law and EU law, supported by applicable legal sources;

Ability and capacity

After having completed the course, the student should be able to:

  • apply basic tax law principles under the rule of law and human rights;
  • discuss the importance of tax law and public finance from an international and European perspective;
  • apply and analyze the concept of sustainable development in a global and regional context, including basic tax law principles, by demonstrating how it can be used as a tool to influence the development process in the maintenance of the rule of law and human rights;

Valuation and perspectives

After having completed the course, the student should have the ability to (enhanced ability to):

  • critically explain the concept of sustainable development by defining and describing the concept within other extra-judicial disciplines, in a way that shows familiarity with the concept from an interdisciplinary perspective;
  • analyze and adopt a critical approach to actors involved in law and development from a human rights perspective.

Main content of the course

The course concerns law and development and its main legal frameworks within EU law and international law. During lectures and seminars, the role of tax law, public finance, and EU law and international law are discussed in relation to law and development, 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.

Teaching methods

The course is held in English and adopts an interdisciplinary perspective.
Teaching consists of lectures and seminars.
Independent studies as well as group work, according to instructions, also 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.

Examination methods

Exam, 7.5 credits (Code: A001)
Written examination.

Seminars, 7.5 credits (Code: A003)
Active participation in all seminars, written assignments and oral presentations at seminars are required. If a student does not reach the passing grade, but is close to it, the examiner may decide on completion and give the student instructions to be implemented within two weeks from when the student is assigned the instructions.


For students with a documented disability, the university may approve applications for adapted or other forms of examinations.

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

Comments on examination methods

Examinations consisting of group assignments in which the student does not participate or fails and completion is not possible, re-examination can be given if the prerequisites for the re-examination are fulfilled. Otherwise, the student will be referred to the next regular course.

Grades

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).

In accordance with university regulations regarding grading systems for first and second-cycle courses (Vice-Chancellor’s decision ORU 2018/00929), one of the following grades shall be used: Fail (U), Pass (G) or Pass with Distinction (VG). For courses that are included in an international Master’s programme (60 or 120 credits) or offered to the university’s incoming exchange students, the grading scale of A-F shall be used. 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 grounds.

Grades used on course are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Exam
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Seminars
Grades used are Fail (U) or Pass (G).

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

Comments on grades

The course grade will be a weighted average of all examinations’ grades.

Specific entry requirements

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).

Transfer of credits for previous studies

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).

Other provisions

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.

Reading list and other teaching materials

Required reading

CISDL (2005)
What is Sustainable Development Law?
A CISDL Concept Paper, Montreal, 4 pages

Erdos, Eva
Tax conflicts in the light of the European tax harmonization
MultiScience - XXX. microCAD International Multidisciplinary Scientific Conference University of Miskolc, Hungary, 21-22 April 2016, ISBN 978-963-358-113-1, 8 pages

International Bar Association's Human Rights Institute (2017)
The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies
IBAHRI, 100 pages

International Bar Association's Human Rights Institute, Tax Abuses, Poverty and Human Rights (2013)
A report of the International Bar Association's Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights
IBAHRI, 268 pages

Jonsson, Urban (2003)
Human rights approach to development programming
United Nations Publications, 123 pages

Nolan, A., O'Connell, R., & Harvey, C. (Eds.) (latest edition)
Human Rights and Public Finance: Budgets and the Promotion of Economic and Social Rights
Hart Publishing, 274 pages

Official Journal of the European Union, C 210, 30 June 2017
Joint statement by the Council and the representatives of the governments of the Member States meeting within the Council, the European Parliament and the Commission
New European Consensus on Development - 'Our world, our dignity, our future', 28 pages

Trebilcock, Michael J., and Ronald J. Daniels (latest edition)
Rule of law reform and development: charting the fragile path of progress
Edward Elgar Publishing, 384 pages

Trebilcock, Micheal J. and Prado, Mariana Mota (2014)
Advanced Introduction to Law and Development
Edward Elgar publishing, 220 pages

United Nations
The 2030 Agenda for Sustainable Development, A/RES/70/1 - Transforming our world: the 2030 Agenda for Sustainable Development, 21 October 2015, 35 pages

Additions and Comments on the Reading List

The latest edition of the course literature shall be utilized for the course. If a later edition of the 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.

Additional materials, e.g. articles and cases of about 750 pages, will also be included in the compulsory material, as well as the subject guide in Legal Science (oru.se/ub/).