"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.
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.
Attendance required is 80%. Students are allowed to miss 2 hours of the course.
Lecture and class presentations during the course.
Discussion (10%),Participation (10%), Positive degree on written exam (90%)
Please note that you should have hard copies of documents 1,2,3 and 4 ready for the classes.
You can purchase documents 4 (Materials Vol.I and Vol.II) as hard copy at the Steuerrechtsinstitut. Just come by and ask for it at the front desk.
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.