Inhalt

[ 979STAXFINK16 ] KS Criminal Tax Law

Versionsauswahl
Es ist eine neuere Version 2024W dieser LV im Curriculum Master's programme Business Informatics 2024W vorhanden.
(*) Unfortunately this information is not available in english.
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Hans-Jörgen Aigner 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Tax Management und KS Grundlagen in Financial Accounting oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement und Absolvierung des KS Grundlagen in Tax Management und des IK Steuerliche Gewinnermittlung (4 ECTS)
Original study plan Master's programme Finance and Accounting 2018W
Objectives Teaching of fundamentals of Austrian criminal tax law.
Subject Austrian tax law, criminal tax law and procedural law.
Criteria for evaluation Written exam
Methods Presentation of the fundamentals of the law and discussion of case studies based on case law and anonymised practical cases.
Language German
Study material Leitner/Plückhahn, Finanzstrafrecht kompakt, 3rd ed.; Doralt/Ruppe, Steuerrecht7 II
Changing subject? No
Further information none
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority