MINISTERUL EDUCATIEI, CULTURIIsI CERCETARTT AL REPUBLTCTI MOLDOVAMINISTRYO CULTURE AND

OF MOLDOVAAPROBAT:

APPROVED BY:

SENATUL

MSU SENA

Proces

Minutes no.

FACULTATEA DE DREPTLAW FACULTY

PLAN DE iNVATA1UANTSTUDY PLAN

Nivelul calificirii conform ISCED - 7

Level of Qualification, ISCED -7

Domeniul general de studii -042 DreptGeneral Field of Study - .042 Law

Domeniul de formare profesion alil - 0421 DreptProfessional Training Field - 0421 Law

Program de master - Drept fiscal qi vamal (MP)Master Programme - Tax and Customs

,Lan (PM)

Namdrul total de credite de studiu - 120Total Number of Credits - 120

Tillul oblinut - Master in DrePtTitle anarded - Master of Law

Baza admiterii - diplomi de studii superioare de licenfi sau un act echivalent de studii;Access Requirements - Diploma of Bachelor's Degree or an equivalent document of studies

Limba de instruire - romhndLanguage of Instruction- Romanian

Forma de organizare a tnvdldmdntului' cu frecvenldMode of Study -fullaime

UNIVERSITATEA DE STAT DIN MOLDOVA

Nr. de

invdJlm6nt

cHr$rNAu 2020

Responsabil de programProgramme Coordi, Aprobat: Consiliul Faculti{ii

Approved by: Covncil of the Faculty

nsiliului Faculti{iiVlaicu Vlad, dr.in d

. 6 din ! h.oJ .Lo

CALENDARUL UNIVERSITAR/GRAFICUL PROCESULUI DE INSTRUIREUNIVERSITY CALENDAR / TRAINING PROCESSING GMPHIC

Anul de

studiiYear ofstudy

Activitlti didacticeEduc a ti onal ac t ivit ie s

Sesiuni de exameneExam sessiow

Stagii de

practictrInternships

VacanfeVacation

Sem. I Sem. II Sem. I Sem. IIIarnIIl'inter

PrimllvartrSpring

VartrSummer

Anul I2020-202uYear I2020-2021

14.09- .

25.12.2020

(l5sdpt[mdni/

15 weeks)

24 0l 2020-tt.04.2020

(l0saptimdni/l0 weeks)

110 .202 l-25.0r,2021

QsdptJ,mdntl 2

weeks)

24,05.202t-12.06.2021

(3 saptdmani/ 3

weeks)

2s.12.2020-

tt.01.2021(2 sdptAmdni/

2 weeks)

Pa$ti

03.05.202t-10.05.2021

(l sdpt[mdni/

I week)

2s.06.202r-3r.08.2021

(10 s[ptdmdni/l0 weeks)

Anul II202r-20221

Year II2021-2022

13.09.2021-

2r.rr .202r(r0s6ptdm6ni/ 10

weeks)

31.0t.2022-t5,05.2022

(15 s[pt[mini/l5 weeks)

t0,01.2022-28.0r.2022

(3 sdptamflni/ 3

weeks)

06.06.2022-24.06.2022

(3 sdptdmani/

3 weeks)

)) ll l-24.r2.202r(5 saptdmdni/

5 weeks)

2).lz.zu2l-t0.01.2022

(2 sdptdmini/

2 weeks)

Paqte/ Easter

(l sdptaminl/I week)

PLANUL PROCESULUI DE STUDII PE SEMESTRE/ ANIPlan of the study process by semesters / years of studies

ANUL IISTYEAR OF STUDY

Semestrul ll I't Semester

CodCode

Denumirea unitifii decurs/modululuiCourse/Module Title

Numir de oreTotal hours

Numir deore pe tipuride activitlfi

Hours

X'ormade

evaluare

Evaluation

form

Numlr

ECTSCredit

s

ECTSTotal Conta

ctdirectDirectconta

ct

Studiuindividu

alIndepen

dentstudv

CursCourSE

SeminarSeminars

F010 0l Teoria generald a dreptuluiGeneral theory of lm,v

180 60 r20 30 30 Exam. 6

F0lo 02 Drept constitufionalConstitutional law

180 45 135 30 15 Exam. 6

F010 03 Drept civil. IntroducerepersoaneCivil law. IntroductionDETSONS

$1

and

180 45 r35 30 15 Exam. 6

F010 04 Dreptul penal. ParteageneraldCriminal law. General part

180 45 135 30 15 Exam. 6

F010 05 Dreptul internalional publicPublic international law

r80 45 135 30 15 Exam. 6

Total I total number for the 2 st semester 900 240 660 150 90 f,

Exam30

Semestrul lll 2nd semester

Managementul gi

deontologia juridicdComunicarea juridicdprofesionalSManagement and legalethic s. Le gal profe s sionalcommunication

s02006,

Dreptul fiscal (partea I)Tax law (General Part)

Dreptul vamal(partea I)Customs law (Gerteral Part)

Exam.

s02409

s02A10

Drept financiarFinancial law

Actele de procedurd inactivitatea vamaldProcedural documents incustoms activity

Total I total number for the 2 stsemester

TOTAL ANUL ll TOTALLY per the I'tYEAR

ANUL ITI SECOND YEAR

Semestrul llV 3'o semester

s03011Dreptul fi scal(partea II)Tax law (special part)

Reglementarea tarifarl gi

netarifard a operatiunilor de

import/expoTariff and nonlarifr e gul ation of export - imp ort

s03012

s03A13

Dreptul contabil. Expertizajudiciar-contabildAcc ounting I aw. Judicialaccounting expertise

Drept fiscal comunitar gi

internationar. Drept vamalcomunitar gi internationarCommunity andinternational tax law.Community andinternational customs lmtt

11040

s03A14

s03A15

s03A16

Controlul financiar. Dreptulachizitiilor publiceFinancial control. Publicprocurement law

Controlul vamal. Evaluareagi expertiza in activitateavamaldCustoms control. Evaluationand expertise in customsactivitv.

150 40 110 20 20 Exam. 5

Practica desoecialitate I Internshio

300 300 Exam l0

Total I total number for the 2 stsemester

900 160 740 80 80 5E 30

Semestrul llll 3'a semesterTezade master I Master thesis | 900 900 30TOTAL ANUL lll Total number for the | 18002nd vear ofstudy

160 1640 80 80 f,

Exam60

TOTAL program/ TOTALLY per | 3600proPram

660 2060 350 290 l4Exam

120

STAGIILE DE PRACTIC{ INTERNSHIPS

Nr. d/o Tipul stagiului de practiciInternships

An destudiiYear ofStudy

Sem.Semest

er

Durati (nr.sipt./nr.ore)

No. ofWeeks/ No. of

hours

Perioadadesl5qurl

riiPeriod

NumIrECTSCreditsECTS

1 Practica de specialitatel Internship, II n Noiembrie

decembrie

10

TotaU Total 10

UNITATI DE CURS / MODULE LA LIBERA ALEGERE/

ELECTIVE COURSSES

CodCode

Denumirea unittrfii decurs/modululuiCourse/Module Title

Total oreTotal hours

Num5r de ore petipuri deactivittrfi

Number ofhoursper activities

Formade

evaluareEvalualionlorm

NumtrrECTSCreditsECTS

TotaI

ContactdirectDirectcontact

Studiuindividuallndepe

ndentstudv

Curs

Course

SeminarSeminars

s.0l.LA.l7 Impozitareanerezidentrilor. Taxape valoarea addtsgatdTaxation of non-residents. Valueadded tax,

150 40 ll0 20 20 Exam. )

s.02.LA.18 Stabilirea valorii mdrfiiin vamdDetermening thecustoms value of goods

150 40 ll0 20 20 Exam. 5

FORMA DE EVALUARE FINALA I STUNUIONYFINAL EVALUATION

MINIMUM.UL CURRICULAR/ PRERICHIZTT PENTRU PROGRAMELE DE MASTER/THE CURNCULUM MINIMUIW PRECAPACITIES FOR MASTER PROGRAMS OF THE FIELD OF PROFESSIONAL

TRAINING

Nr. d/o Forma de evaluare finaltr a studiilorMaster exam

Termene deorganizare

Term

Numtrr ECTSNumber of credits

Suslinerea tezei de masterPresentation of the master thesis

IunieJune

30

CodCode

Denumirea unittr(ii de curs/modululuiCourse/Module Title

Numtrr de oreTotal hours

Numtrr de ore petipuri de activitl(i

Hours

Formade

evaluare

Evalualionform

NumtrrECTSCreditsECTSTotal Contact

directDirectcontact

StudiuindividuaUndependent

shtdv

CursCourse

SeminarSeminars

F0lo 0l Teoria generaltr a dreptuluiGeneral theorv of law

180 60 120 30 30 Exam. 6

F010 02 Drept constitufionalConstitutional law

r80 45 135 30 15 Exam. 6

F0lo 03 Drept civil. Introducere qi persoaneCivil law. Introduction and perssons

180 45 135 30 l5 Exam. 6

F0lo 04 Dreptul penal. Partea generaltrCriminal law. General part

180 45 135 30 l5 Exam. 6

F010 05 Dreptul international publicPublic international law

r80 45 135 30 l5 Exam. 6

Total 900 240 660 r50 90 )Exam.

30

NOTA EXPLICATIVA I EXPL./INATORY NOTE1. Descrierea programului de studii/ Description of the studlt programmeProgramul 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 ceate ca scop formarea specialigtilor de inalti calificare, cu cunogtinte avansate in domeniul dreptului fiscal qivamal, 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 urm6reqteformarea concepfiilor teoretice doctrinare, cdt gi practico-aplicative in domeniul dreptului fiscal gi vamalprintre masteranzi gi tinerii specialigti in domeniu.

Programul include patru componente principale: cursurile (120 de credite), stagiul practic Ai teza demaster. 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; Dreptconstitulional; Dreptul civil; Drept penal; Drept international public; sem"st ol II -Managementul gideontologia juridicd/Comunicarea juridici profesionali;Dreptul fiscal(partea generali); Dreptul vamal(parteageneral[); Drept financiar/Actele de proceduri in activitatea vamald; semistrul III -Diept fiscaliparteaspecial6); Reglementarea tarifard, gi netarifar[ a operafiunilor de imporUexpor[ Drept fiscal comuniiar 9iinternafional/Drept vamal comunitar gi international;Drept contabil/Expertiia judiciar-contabild; Controlulfinanciar/It4anagementul finantelor publice locale;Controlul vamal/Evaluarea gi expertiza in activitateavamal6; semestrul IItl -teza de master.

Programul mai acordl gi discipline la libera alegere, gi anume: Impozitarea nerezidenfilor/Taxa pevaloarea adiugati.

Programul include profesori cu grad gtiinfific cdt gi practicieni de la Departamentul Drept Public, de la altedepartamente, acoperind un spectru larg de subiecte interdepartamentale. Profesorii utilizezpazi, metodele gitehnicile interactive de predare a cursurilor teoretice, cdt gi celor practice, imbindnd in mod reugit concepliileteoretice cu activitateapracticE" aplic6nd pe perioada efectudrii practicii cunogtinfele acumulate ?n auditoriu, incadrul 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, InspecfieiFinanciare, Ministerului Finanfelor etc. cdt gi in instituliile de drept nationale, internafionale interesate inoferirea locurilor pentru stagiile de practicd in domeniu.

Master program Tax and Customs Law, 120 credits, is a new master's program, adapted to thedemands of the labour market, the aim of;the master program consists in theformation of skitls in tax law andcustoms law, and the formation of a core research, where the master students, in collaboration with experts inthe field will study the subjects according to the curriculum in the fietd of tax law and customs low, and willidentify 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 4semesters, 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 thepractical-applicative spectrum, combining theoretical and practical aspects with regard to the evolution of taxand customs law, being applied as an integral concept, determining their role in a contemporary democraticsociety. 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 legaldeontologt / 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 andnonlariff regulation of import / export operations; Community and international tax low / Community andinternational customs law; Accounting law / Judicial accounting expertise; Financial control / Management oflocal public finances; Customs control / Evaluation and expertise in customs activity; semester IV - master,sthesis.

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 LawDepartment, 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 combiningthe theoretical conceptions with the practical activity, applying during the practice the lmowledgeaccumulated 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 fiscaland 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 lawinstitutions 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 :

l. Cunoagterea aprofundatd gi dezvoltarea teoretic[ gi metodologicd a terminologiei juridicespecifice prbgramului de master drept fiscal gi vamal gi teoriilor din domeniu prin prisma unorrealit{i juridice concrete

2. Utilizarea unor metode, solufii, mecanisme gi/sau instrumente inovative in analiza, validarea giinterpretarea datelor gi informafiilor din domeniul dreptului fiscal qi vamal

3. Aplicarea nomelor de drept nafionale, europene gi internafionale in vederea soluJioniriiproblemelor juridice noi apdrute in dreptul fiscal qi vamal

4. Rezolvarea cu grad de responsabilitate sporit a problemelor teoretice gi practice noi prin utilizareaintegratl a aparatului conceptual qi metodologic, in domeniul fiscal gi vamal

5. Elaborarea de acte juridice specifice dreptului fiscal 9i vamal gi activit5lii practice propuse spreexercitare

6. Utilizarea adecvati a limbajului specific pentru explicarea gi interpretarea unor situaliistandard/tipice gi/sau noi in medii profesionale diferite gi contexte mai largi asociate domeniuluifiscal gi vamal

7. Aplicarea normelor gi valorilor etice in procesul de studiu gi cercetare precum qi in procesul deproiectare a activitetilor la masteratul drept fiscal gi vamal

8. Autogestionarea procesului de formare profesional6 continua la masterul drept fiscal gi vamal,prin previziunea nevoilor de dezvoltare profesionali in baza analizei reflexive a propriei activitii{i.

The graduate of the master prqgram ,,Tax and Customs Law" (TCL) must possess the followingsp ecific profes sional comp etences :

I. In-depth htowledge and the theoretical and methodological development of the legal terminologtspecific 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 legalproblems arising in tax and customs lqw.

4. Solving with a high degTee of responsibility the new theoretical and practical problems throughthe 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 newsituations in dffirent professional environments and wider contexts associated with the tax andcustoms field.

7. Application of ethical norms and values in the study and research process as well as in the designprocess 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 andcustoms 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 themaster program,,Tax and Customs law", I20 cr.

Sarcina primordial5 a programului de master ,,Dreptfiscal Si vamal" (DFV) constd in formarea unorspecialigti 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 studiilorde masterat;

- cultjvarea respectului pentru valorile democratice gi tradiliilor institufionale ale unei societlficontemporane;

- inifierea gi sustinerea unor programe performante de cercetare gtiinfifici, prin colaborarea cu parteneri

competitivi, precum gi participarea la competilii nationale gi intemafionale pentru adjudecarea unorproiecte 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 superioarede 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.

Obiectivele specifrce ale acestui program de studii vizeazd:- pregdtirea de specialigti in domeniul dreptului fiscal gi varnal, cu capacitdli de aplicare in practici a

cunogtinfelor obfinute;- proiectarea perspectivei profesionale pentru masteranzii care urmlresc o carier[ in Serviciul Fiscal,

Serviciul Vamal, Serviciul de colectare a impozitelor qi taxelor locale, jurigti la intreprinderi, avocafietc. dar gi in alte servicii gi profesii care necesiti o astfel de pregdtire;

- pregdtirea viitorilor doctoranzi care-gi doresc o carieri universitard sau de cercetdtori (in organisme de

cercetare, direcfii gi servicii de studiu in ministere gi alte institulii);- formarea unui corp de inspectori fiscali gi colaboratori vamali, familiarizaJi cu cerintele gi modul de

lucru al institufiilor moderne;- dezvoltarea capacitilii de analizd gi sintezi a funcfionarilor Serviciului Fiscal, Serviciului Vamal,

Serviciului de colectare a impozitelor gi taxelor locale etc.;

- asigurarea unui grad corespunzhtor de formare a masteranzilor cu privire la procesul de integrare

europeanl gi a eforturilor necesare autorit6filor fiscale qi vamale pentru atingerea standardeloreuropene in domeniu;

- valorificarea experienfei din invdJdm6ntul universitar din Jard gi din str[indtate.

The primary task of the Master's program ,,Tax and Customs Law" QCL) consists in the training ofhighly 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 generalobjectives:

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 withcompetitive partners, as well as participating in national and international competitionsfor the swardof 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 researchskills 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, byensuring adequate training;

- developing partnerships with public institutions, in order to permanently adjust the educational offerto 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 thehtowledge obtained;designing the professional perspective for the masters pursuing a career in the State Tax Service, theCustoms 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 researchbodies, directions and study services in ministries and other institutions);

- formation of a body of tax inspectors and customs collaborators, familiar with the requirements andthe way ofworking of modern institutions;development of the capacity of analysis and synthesis of the fficials of the State Tax Service, of thecustoms service, of the service of collection of locar tmesfees, etc.;ensuring an adequate degree of naining of masters the process of European integration andthe efforts necessary for the fiscal and customs authorities to reach the European standards in thefield;capitalizing on the experience of university education in the country and abroad.

4, Racordarea programului de studii gi a con{inuturilor din Planul de invi{Imdnt la tendinfeteinternafionale din domeniu / Connection of the study program ancl the contents of the curyiculum to theinternational trends in theJield

Confinutul Programului de master,,Drept fiscal gi vamal", 120 cr (DFV) este dezvoltat in concordanf6cu tendinfele nalionale gi internafionale din domeniu, fiind orientat, prioritar spre formarea profesionald aspecialigtilor de inaltl calificare in dorneniulfiscal qi vamal.

Suportul metodologic qi conlinutul informativ al Programului este dezvoltat pin analizaprevederiloractelor qi practicii internafionale, cu prezentarea posibilitefilor de implementare la nivel local. in dezvoltareacursurilor, in dependenfi de ternatica prezentatd, sunt cercetate Hotdrdrile CEDO, Hotdrdrilor CSJ, a C.A,Judecdtoriilor g.a.

The content of the Master Program ,,Tae and Customs Law" (TCL) is developed in accordance withthe national and international trends in the field, being oriented, priority to the professional training of thehighly qualified specialists in thefiscal and customsfield.

The methodological support aid the informotive content of the Program is developed by analyzing theprovisions of international acts and practices, with the presentation of the local implementation possibilities.In the development of the courses, depending on the presented topic, the ECHR Decisions, the SCJ Decisions.of the C.C, the Courts etc. ore investigated.

5. Evaluarea agteptlrilor sectorului economic gi social (studierea cerinfelor Cadrului Na{ional alCalificirilor' precum gi al celui european; studierea fiEelor de posturi din institufiile potenfialangajatoare, evaluarea piefei prin metoda chestionarelor etc.) I Evaluation of rhe expectations of theeconomic and social sector (studying the requirements of the National Qualifications Framework, as wellas the Earopean one; studying the iob descriptions of the potential employers institutions, evaluating rhemarket through the questionnaire method, etc.)

Confinutul unit[1ilor de curs/ modulelor Programului de master ,,Drept fiscal 9i vamal,',120 cr. (DFV/este consultat cu reprezentan{ii piefei muncii gi este adaptat la necesitdlile qi agteptirile angajatorilor.

La nivel macro, Conlinutul unitdlilor de curs/ modulelor Programului de master ,,Drept fiscal givamal" (DFV/ este dezvoltat in concordan{i cu cerinfele Cadrului Nafional al Calific6rilor, precum gi al celuiEuropean, asigurAnd astfel posibilitatea mobilitdtii profesionale a viitorilor specialigti.

La nivel micro, in cadrul procesului de proiectare a activitililor didactice dar gi con{inutului informativa pursurilor, titularii de curs studiazl figele de post din instituliile poten{ial angajatoare, identific6nd astfelnecesitilile de formare la nivel institufional individualizat.

The content of the course units / modules of the Master Program ,,Tax and Customs Low" 120 cr.(TCL) is consulted with the representatives of the labour market and is adapted to the needs and expectationsof the employers.

At the macro level, the content of the course units / modules of the Master Program ,,Tax and CustomsLaw" (TCL) is developed in accordance with the achievements of the National Qualifications Framework, aswell as of the Europeen one, thus ensuring the possibility of professional mobility offuture specialists.

At the micro level, within the process of designing the didactic activities as well as the informativecontent of the courses, thb course holders study the iob descriptions of the potential employer institutions, thusidentifying the training needs at the individual institutional level.

6. Consultarea partenerilor in procesul de elaborare a programului ile studii (angajatori,profesori, absolvenfi, studen{i etc.) / Consultation of the partners in the process of elaboration oy tni ttuAyprogram (employ ers, teachers, graduales, st udents, etc.)

Programul de master ,,Drept fiscal gi vamal", 120 cr. (DFV) este elaborat de citre cadrele didacticetitulare din cadrul Depaftarnentului Drept Public a Facultdlii de Drept, USM, specialigti in domeniile dreptuluifiscal gi dreptului vamal, dar gi prin valorificarea aportului reprezentanfilor institutiilor publice specializate(Serviciului Fiscal de Stat, Serviciului Vamal, Serviciului de colectare a impozitelor gi taxelor, reprezentan{iloragenfilor economici etc.).

The Msster's program ,,Tm and Customs Law", 120 cr. (TCL) is developed by the teaching stafffromthe Department of Public Law of the Faculty of Law, (JSM, specialists in the fields of tax law and customs law,but also by capitalizing on the input of the representatives of specialized public institutions (State Tm Service,Customs Service, Serttice of collection of local taxes andfees, representatives of economic agents, etc.).

7. Relevanfa programului de studii pentru piafa for{ei de muncd, I The relevance of the studyprogramfor the labour market ,

Necesitatea in programul de master ,,Drept fiscal gi activitate vamald", 120 cr. rezultd.din faptul cd inprezent Facultatea.de Drept, care are programe de master in alte domenii de formare profesionali, nu areprogram in domeniul activitefii fiscale gi vamale, similar cum au alte universitnfi de ppsiigiu de peste hotarep a din Bucureqti, program ce are ca scop preg[tirea cadrelor calificate pentru a acoperip 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 thefact 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 universitiesabroad, such as the University of Bucharest, which program aims to prepare qualiJied staffto cover the labormarket with specialists for the State Tax Semice, Service of collection of local taxes and fees, the CustomsService, etc.

8. ocupa(iile tipice pentru absolvenfi,/ Typicat occupationsfor graduatesAbsolventii Programului de master ,,Drept fiscal gi vama7", 120 cr. pot activa potrivit

clasificatorului ocupafiilor in vigoare in Republica Moldova in calitate de:Conducitori in domeniul fiscal,Conducdtori in domeniul vamal,Specialigti in Serviciul Fiscal,Inspectori fiscali,Specialigti in Serviciul Vamal,

Inspectori vamali,Specialigti in cadrul Serviciului de colectare a impozitelor gi taxelor,Inspectori de poliliei in cadrul secfiei de combatere a fraudelor economice,Specialigti in cadrul Serviciului de colectare a impozitelor gi taxelor locale,Alt personal in cadrul Seviciului Fiscal,Alt personal in cadrul Serviciului Vamal,I4spectori de polilie gi detectivi, politigti.

Graduates of the Master Program ,,Tax and Customs Lm,v" 120 cr. can activate according to theClassification of occupations, inforce in the Republic of Moldova as:

Leaders in the tmfield,- Leaders in the customs field,- State Tax Service specialists,

Tax.inspectors,Customs Serv ic e sp ec i al is ts,

- Customs inspectors,Police inspectors in the Economic Fraud Section,Service for collecting local taces andfees specialists,

- Other personnel within the Tax Service,Other personnel within the Customs Semice,Police inspectors and detectives, police fficers.

9. Posibilitifile de formare ulterioaril I Further training possibilitiesProgramul de studii la master ofer[ oportunitate masteranzilor s[-gi continue studiile la ciclul III -

doctorat in conformitate cu prevederile Regulamentului cu privirelaorganizarea gi desftgurarea doctoratuluigi postdoctoratului din 18 februarie2008, abrogat prin Hotirdrea Guvernului nr.l007 ain rc.n.ZOl4 princare s-a aprobat Regulamentul privind organizarea studiilor superioare de doctorat, ciclul III.

The master's degree program offers the opportunity for the master's students to continue theirstudies in cycle III - doctorate in accordance with the provisions of the Regulation on the organization adconduct of the doctorate and postdoctoral degree, of February 18, 2008, repealed by Goveriment Decisionno.1007 of 10'12.2014 by which the Regulation regarding the organization of the higher doctoral studies,cycle III, was approved.

MATRTCEA CORELARII_TIAI4TATTLoR DE sruDru A rRocRAMULUT cu cELE ALE LrNrrATrLoR DE cuRs/THE MATNX OF CORRELATION OF STUDY FINALTIES OF THE PROGMM I,YITH THOSE OF THE'COURSE UNITS

Unitl{i de curs / Finalittrfile de studiuCourse units/ Study linalties

CodlCode

Nr. crediteNumber of

creditsECTS

Finalittrfi de studii / Competenfe specificeStudy finalities/SpeciJic co mpetences

CI C2 c3 c4 c5 c6 c7 c8

Teoria generald a dreptuluiGeneral Theory ofLaw

F 6 + T

Drept constitutionalCowtitutional Law

F 6 T +

Drept civil. Partea generaldCivil Law. General Part

F 6 + +

Dreptul penal. Partea generaliCriminal Law. General Part

F 6 + T

Dreptul internafional publicInternational Public Law

F 6 T +

Managementul gi deontologiajuridic5/Comunicarea juridiclprofesionaldManagement and legal ethics/ Legalpr ofe s s i onal c ommunic ati on

F l0 + T

Dreptul fi scal(partea generald)Tax law (General Part)

S 6 + + T +

Dreptul vamal(partea generald)Customs law (General Part

S 6 T T + T

Drept financiar/Actele de procedurd in activitatea

S 8 + T + +T

+ T +

vamaHFinancial law.Procedural documents in customsaatititvDreptul fiscal(partea speciah)Tase law (special oart)

S 5 T + T T T

Reglementarea tarifar[ gi netarifarda operafiunilor de imporUexportTalriff and nonlariff regulation ofa0 ort-imD ort o0erati ons

S 5 T + f + T + + +

Dreptul contabil.Expertiza judiciar-contabil6Accounting law. Judicial accountingexpertise

Drept fiscal comunitar fiinternational. Drept vamalcomunitar gi internationalCommunity and international tax law.C ommunity and international customslaw

S 5 T + + + - +

Controlul financiar. Dreptulachizitiilor publiceFinancial control/ Public procurementlawConholul vamal,/Evaluarea giexpertiza in activitatea vamaldCustoms control/ Evaluation andexpertise in customs activitv.

S T T + T + T + +

Impozitarea nerezidenfilor/Taxa pe

valoarea adiugatdTaxation ofnon-residents / Value addedtax

5 + T + + T

Stabilirea valorii mlrfii in vamdDetermening the customs ralue ofooods

5 + T T + +