Course: General Tax Law (5502-211)

Persons:

• Prof. Dr. Ulrich Palm (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

3

Contents:

Taxes have a substantial influence on corporate decisions. The knowledge of tax law is thus important for understanding of economic correlations. The lecture introduces students to tax law and is a basic course for this area of law. It illustrates the financial constitutional principles and fundamentals of taxation. Furthermore, the lecture covers the European Union law’s influence on the national tax law system. Another focus of this lecture is the law of tax obligations which is regulated in the general tax code. The theoretical insights gained in this lecture can be practiced in an accompanying course with the aid of practical exemplary cases.

Literature:

The lecture is mainly based on the textbook by Birk/Dessens/Tappe, Steuerrecht, C.F. Müller-Verlag Heidelberg, which is reprinted annually. Further readings will be announced in the lecture.

Location:

Hohenheim

Module:

• 5502-210 General Tax Law (compulsory)

eLearning:

Course in ILIAS