Syllabus

Title
1706 Common Tax Law
Instructors
Prof. John Prebble
Contact details
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
08/08/19 to 08/13/19
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Monday 09/16/19 09:30 AM - 04:00 PM D3.0.218
Tuesday 09/17/19 09:30 AM - 04:00 PM D3.0.218
Wednesday 10/02/19 09:30 AM - 11:30 AM D3.0.218
Contents

"Common Tax 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.

Attendance requirements

Attendance required is 80%. Students are allowed to miss 2 hours of the course.

Teaching/learning method(s)

Lecture and class presentations during the course.

Assessment

Discussion (10%),Participation (10%), Positive degree on written an exam (80%)

Other

Please note that you should have hard copies of documents 1,2,3  and 4 ready for the classes.

 

You can purchase document 3 (Materials Common Tax Law) 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.

Last edited: 2019-06-11



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