"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 application of tax law.  

After this course, students are able to:
- Analyze European/International tax law questions in respect of a foreign legal system
- Evaluate comprehensive, international fact cases concerning European/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 another country) 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 an exam (80%)

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 lecture starts.The offered courses change each semester and are usually held by foreign guest professors.
 

The course is taught in English.

Please be aware that all classes on ZOOM will be recorded and stored on the Learn Platform.This means that fellow students and administrators will be able to download the files and be able to view them on their own private devices.

Nobody is allowed to give to third parties the recordings. However, they will be distributed in case of legitimate needs of the University.

If anybody has any objections to this policy, please let me know by September 9th, 2022.