[ 979STAXFINK16 ] KS Criminal Tax Law
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| (*) Unfortunately this information is not available in english. |
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| Workload |
Education level |
Study areas |
Responsible person |
Hours per week |
Coordinating university |
| 3 ECTS |
M1 - Master's programme 1. year |
Business Administration |
Michael Tumpel |
2 hpw |
Johannes Kepler University Linz |
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| Detailed information |
| Pre-requisites |
(*)KS Grundlagen in Tax Management
oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement und Absolvierung des KS Grundlagen in Tax Management und des IK Steuerliche Gewinnermittlung (4 ECTS)
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| Original study plan |
Master's programme Finance and Accounting 2022W |
| Objectives |
Teaching of fundamentals of Austrian criminal tax law.
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| Subject |
Austrian tax law, criminal tax law and procedural law.
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| Criteria for evaluation |
Written exam
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| Methods |
Presentation of the fundamentals of the law and discussion of case studies based on case law and anonymised practical cases.
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| Language |
German |
| Study material |
Leitner/Plückhahn, Finanzstrafrecht kompakt, 3rd ed.; Doralt/Ruppe, Steuerrecht7 II
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| Changing subject? |
No |
| Further information |
none
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| On-site course |
| Maximum number of participants |
100 |
| Assignment procedure |
Assignment according to priority |
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