Studienhandbuch | AG Practice of Law of Financial Criminal Law

Inhalt

^(*) Unfortunately this information is not available in english.

Workload	Education level	Study areas	Responsible person	Hours per week	Coordinating university
3 ECTS	M2 - Master's programme 2. year	Law	Thomas Bieber	1 hpw	Johannes Kepler University Linz

Detailed information

Pre-requisites

^(*)Absolvierung von 1,5 ECTS aus dem Wahlfachkorb "Finanzstrafrecht".

Original study plan

Master's programme Master's programme Tax Law and Tax Management 2025W

Learning Outcomes

Competences
Students will be able to assess the consequences of breaches of duty under tax law (incorrect or omitted submission of tax returns, causing tax reductions) in simple cases.

Skills	Knowledge
Analyze specific case studies and subsume facts under standards from the area of financial criminal proceedings (k3, k4) Develop and evaluate defense strategies (k5, k6) Assessment of risks and their evaluation (k5, k6)	Fundamentals of fiscal criminal law, tax procedural law and substantive tax law (in particular value added tax, income tax, payroll taxes) Differences between administrative and judicial financial criminal proceedings Options for action in financial criminal proceedings and prevention options

Criteria for evaluation

Study material

^(*)Wird im Rahmen der Lehrveranstaltung bekanntgegeben.

Changing subject?

Yes

On-site course
Maximum number of participants	20
Assignment procedure	Assignment according to priority