| Detailed information |
| Original study plan |
Master's programme Master's programme Tax Law and Tax Management 2025W |
| Learning Outcomes |
Competences |
| Students can understand and apply the principles and procedures of the Federal Fiscal Code (BAO). They are able to analyze tax issues and make appropriate legal assessments. Students are able to assess the effectiveness and admissibility of legal remedies or other legal institutions within the framework of the BAO.
|
|
| Skills |
Knowledge |
- Case law: Students can analyze and interpret relevant case law and case studies on the BAO (k3)
- Court hearing: Students can voluntarily participate in a court hearing at the Federal Fiscal Court and gain practical experience (only in the winter semester) (k3).
|
- BAO basics: Students have a sound knowledge of the basics of the Federal Fiscal Code, including its areas of application and procedural principles
- Procedural law: Students know the essential provisions of procedural law and can apply them in the context of the BAO
|
|
| Criteria for evaluation |
(*)Die Beurteilung erfolgt in Form einer schriftlichen Lehrveranstaltungsprüfung.
|
| Methods |
(*)Die Lehrinhalte werden den Studierenden in Vortragsform vermittelt. Die theoretischen Grundlagen werden anhand von praktischen Fällen und Beispielen gefestigt.
|
| Language |
German |
| Study material |
(*)Literaturempfehlungen werden im Kurs bekanntgegeben. Ergänzend werden zur Klausurvorbereitung die einschlägigen Kapitel aus der jeweils aktuellen Auflagen von JKU Tax, Steuerrecht, empfohlen.
|
| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
902GRSTVFRV13: KS Procedural law (2013W-2017S)
|
