- explain and apply the basics of income tax, corporation tax and sales tax law as well as tax liability and tax procedural law (k2, k3)
- explain the significance of EU law for tax law (k3)
- subsume specific case studies under tax law standards and solve them (k3, k4)
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Basic knowledge of tax law, in particular:
- concept of tax and duty and systematization of taxes
- Constitutional and EU law principles of tax law
- tax liability
- application of tax law
- income tax
- corporation tax
- sales tax
- transfer taxes and other levies
- procedural law
- legal protection
- financial criminal law
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