(*) 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
2 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 and national excise tax law and have the necessary methodological skills to work on excise tax cases in a solution-oriented manner.
Skills
Knowledge
Presentation and reproduction of the relevant legal bases of European and national excise tax law (k2)
Classification of special excise duties in the system of Austrian tax law (k3)
Analysis and interpretation of selected excise tax case studies (k4, k5)
Assessment of the steering suitability and steering effect of (selected) special excise duties (k5, k6)
Constitutional basis and justification for levying special excise duties
Primary and secondary regulations of special excise tax law
Main features and central principles of national excise tax law
Current developments and reforms in the area of excise duties and their practical effects
(*)Die Lehrinhalte werden zum Teil von den Lehrenden in Vortragsform vermittelt, zum Teil im Rahmen einer interaktiven Komponente anhand der Bearbeitung einer Fallstudie und eines einschlägigen verbrauchsteuerlichen Judikats erarbeitet.
Language
German
Study material
(*)JKU Tax (Hrsg), Steuerrecht - studieren und verstehen.
Zur Vorlesung „Einführung in das Verbrauchsteuerrecht“ wird jeweils ein aktuelles Folienskriptum ausgegeben.
Changing subject?
No
Earlier variants
They also cover the requirements of the curriculum (from - to) 902VTSTEVRV11: VL Introduction in Excise Tax Law (2011W-2017S)
