Module: Basic Module General Tax Law (5502-230)

Persons:

• Prof. Dr. Ulrich Palm (verantwortlich)

Degree Program:

• Business Administration and Economics Vocational and Business Education (Bachelor, since 28.07.2010)
  4. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2015)
  4. Semester, semi-elective
• Business Administration and Economics (Bachelor, since 28.07.2010)
  4. Semester, semi-elective
• Business Administration and Economics (Bachelor, since 01.10.2015)
  4. Semester, semi-elective
• Education for Business and Economics (Bachelor, since 01.10.2015)
  4. Semester, semi-elective

Relation to other Modules:

Advanced Module Income Tax Law, Seminar Module Tax Law

Prerequisites for Attendance:

The lecture expects basic knowledge of Constitutional and Administrative Fundamentals.

Sprache:

German

ECTS:

6 credits

Frequency:

every summer semester

Length of the Module:

1 semester

Final examination:

written exam

Length of the examination:

120 minutes

Workload:

180 hours: 28 hours class attendance (lecture) 14 hours class attendance (exercise) 138 preparation and follow-up, preparation for the exam and exam

Professional competences:

*The students gain extensive knowledge in general tax law. They learn important principles and norms of the financial constitution, tax liability law, and procedural tax law. They are able to solve cases of general tax law with the aid of their acquired theoretical knowledge and they have basic skills in the application of the law (norm interpretation, subsumption). Rhetorical capabilities, argumentation techniques, and legal thinking are practiced in the discussion.

Courses