Course: Fiscal Code and Code of Procedure of Fiscal Courts (5502-412)

Persons:

• Prof. Dr. Ulrich Palm (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

3

Contents:

The students learn how to work with the regulations of “Abgabenordnung”/ “Finanzgerichtsordnung”. Subject of this lecture are the tax appraisal, tax assessment, tax collection and enforcement of tax depts. The lecture focuses on the correction of false tax assessment and the possibilities of legal protection are shown.

Literature:

Birk, Steuerrecht (Aktuelle Ausgabe)
Tipke/Lang, Steuerrecht (Aktuelle Ausgabe)

Location:

Hohenheim

Module:

• 5502-410 Fiscal Law (AO/FGO) (compulsory)
• 5502-430 Procedural Tax Law (compulsory)

eLearning:

Course in ILIAS