Syllabus

Title
2134 Jurisprudential Perspectives of Taxation Law
Instructors
Prof. John Prebble
Contact details
Type
PI
Weekly hours
1
Language of instruction
Englisch
Registration
09/05/17 to 10/03/17
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Monday 10/30/17 09:30 AM - 05:00 PM D2.0.392
Tuesday 10/31/17 09:30 AM - 12:30 PM D3.0.222
Tuesday 11/14/17 01:00 PM - 03:00 PM TC.2.03
Contents

"Jurisprudential Perspectives of Taxation Law" will be discussed to enable the students a comprehensive education in tax law.

The course includes the impact of legal philosophy on taxation, justification of taxation, Fairness and equality and the creation and appliation of tax law.  

Learning outcomes

After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreignlegal system
- Evaluate comprehensive, international fact cases concerningEuropean/International tax law in the context of a foreign legal system
- Describe the cornerstones of a foreign tax law regime
- Compare foreign tax law with Austrian tax law (or domestic tax law of anothercountry) in order to gain a broader perspective thereon.

Teaching/learning method(s)

Lecture and class presentations during the course.

Assessment

Discussion (5%),Participation (5%), Positive degree on written exam (90%)

Availability of lecturer(s)
Other

Further specific lecturing material will be provided by the institute 2 weeks before the lecturestarts.The offered courses change each semester and are usually held by foreign guest professors.
The course is taught in English.

Last edited: 2017-09-14



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