(*) 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
Law
Michael Tumpel
2,5 hpw
Johannes Kepler University Linz
Detailed information
Original study plan
Master's programme Master's programme Tax Law and Tax Management 2024W
Objectives
The aim of this course is to understand the basics of European VAT law. Students will gain knowledge of the provisions of the AEUV on VAT, the VAT Directive and the Implementing Regulation to the VAT Directive. Students will also be familiar with the fundamental rulings of the European Court of Justice on VAT.
Subject
(*)Grundlagen des AEUV zur Mehrwertsteuer, MwStSyst-RL, MwSt-Durchführungsverordnung.
Criteria for evaluation
(*)Schriftliche Schluss- bzw Nachklausur.
Methods
(*)Vortrag und Fallbespiele (alternierend in englischer und deutscher Sprache).
