(*) 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
Walter Summersberger
1 hpw
Johannes Kepler University Linz
Detailed information
Pre-requisites
(*)Absolvierung von 2 ECTS aus dem Wahlfachkorb "Verfahrensrecht".
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 procedural consequences of errors in cases involving simple facts and develop strategies for the correct use of legal protection instruments.
Skills
Knowledge
Analyze concrete case studies and subsume facts under norms from the field of procedural law (k3, k4)
Develop and evaluate defense strategies (k5, k6)
Assessment of risks and their evaluation (k5, k6)
Fundamentals of tax procedural law in relation to substantive tax law
Options for action in procedural law and prevention options
Criteria for evaluation
Study material
(*)Wird im Rahmen der Lehrveranstaltung bekanntgegeben.
