Syllabus

Titel
1518 Jurisprudential Perspectives of Taxation Law
LV-Leiter/innen
Prof. John Prebble
Kontakt
  • LV-Typ
    VUE
  • Semesterstunden
    1
  • Unterrichtssprache
    Englisch
Anmeldung
14.08.2020 bis 17.08.2020
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Master
Termine
Wochentag Datum Uhrzeit Raum
Donnerstag 17.09.2020 08:00 - 11:00 Online-Einheit
Freitag 18.09.2020 08:00 - 11:00 Online-Einheit
Montag 21.09.2020 08:00 - 11:00 Online-Einheit
Samstag 03.10.2020 08:00 - 09:30 Online-Einheit

Ablauf der LV bei eingeschränktem Campusbetrieb

Same as Plan A - course will be held entirely online via MS Teams. The grading is the same as in Plan A.

Inhalte der LV

"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.  

Lernergebnisse (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.

Regelung zur Anwesenheit

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

Lehr-/Lerndesign

Lecture and class presentations during the course.

Leistung(en) für eine Beurteilung

Discussion (10%),Participation (10%), Positive degree on written exam (90%)

Sonstiges

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.

Zuletzt bearbeitet: 14.07.2020



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