- Understand the structure and systematics of national excise tax laws and the principles of Union law (k2)
- Differentiate between different taxable items and subsume them under the applicable excise tax law (k2, k3)
- Build up in-depth knowledge, particularly in the taxation and tax exemptions of mineral oils, alcohol and alcohol-containing goods and energy products (k2, k3)
- Calculate taxes for different taxable items (k3)
- Understanding the fiscal and steering effects of excise duties (k3, k4)
- Work on and solve case studies and practical examples in the field of excise duties (k3, k4)
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- Knowledge of the national and EU legal bases.
- Understanding the different types of excise duties.
- Knowledge of procedural aspects in the field of excise duties, in particular with regard to cross-border situations, tax exemptions and tax suspension procedures.
- Knowledge of current developments and reforms in the field of excise duties and their impact on practice.
- Understand the connections to other areas of law in relation to cross-border goods traffic (in particular customs law, combined nomenclature and VAT).
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