(*) 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 2025W
Learning Outcomes
Competences
Students are able to recognize the relevant legal bases of European VAT (= value added tax) law and have the necessary methodological skills to work on VAT cases in a solution-oriented manner.
Skills
Knowledge
Understanding of the principles of EU VAT law (k3, k4)
Relevance of the principles of EU law for national VAT law (k5, k6)
Assessment of the effects of EU legal bases and their evaluation in practice (k5, k6)
Fundamentals of European value added tax law
Differences between national law and Union law in the area of VAT
Knowledge of current developments in the area of Union law and their impact on practice.
Criteria for evaluation
(*)Schriftliche Schluss- bzw Nachklausur.
Methods
(*)Vortrag und Fallbespiele (alternierend in englischer und deutscher Sprache).
