Module: Income Tax Law (5502-270)

Persons:

• Prof. Dr. Ulrich Palm (verantwortlich)

Degree Program:

• Business Administration and Economics (Bachelor, since 01.10.2017)
  5. Semester, elective
• Education for Business and Economics (Bachelor, since 01.10.2018)
  5. Semester, elective

Relation to other Modules:

Basic Module General Tax Law, Seminar Module Tax Law

Prerequisites for Attendance:

The lecture expects basic knowledge of Constitutional and Administrative Fundamentals. It builds on the lecture "General Tax Law"

Sprache:

German

ECTS:

6 credits

Frequency:

every winter semester

Length of the Module:

1 semester

Compulsory assignment:

written exam

Length of the examination:

120 minutes

Workload:

180 hours: 28 hours class attendence (lecture) 14 hours class attendande (exercise) 138 hours preparation and follow-up, preparation of the exam, exam

Professional competences:

The students have in-depth knowledge in the field of law covered in the elected module (company law, anti-trust law or constitutional principles of the economic system. They know and understand the characteristics of the field of law covered in the elected module. They are able to solve cases from the covered field of law of the elected module with expert justification using previously practiced problem focuses. They are able to implement the acquired legal knowledge in an economically competent way and to arrive at a reasonable solution with due regard to economic, social, and ethical aspects. They are able to make complex decisions with a conclusive and reasonable solution under consideration of different positions. Hereby, the students learn structured thinking. This qualifies them to make their own decisions in their later professional life, which includes the consideration of different positions to reach a reasonable overall result.

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