Elective Module Tax Law
| Language | German |
| Necessary prerequisites | – |
| Further information | Please enrol via Student Portal |
| Organizational information | In this elective module the students can collect 12 – 24 ECTS. Additionally, the elective can be combined with courses of the elective module Commercial Law, Corporate and Partnership Law. Educational and Qualification Objectives: In addition to the modules in Business Taxation offered by the Areas Accounting and Taxation, students are familiar with basic regulations of Procedural Tax Law and the treated special tax laws. They are able to apply these regulations on facts of a case, taking the judicial methodology into account. Recommend prerequisites: It is helpful to also enrol in the modules TAX 510 and 520 (respectively 530). |
| Contact person | Prof. Dr. Thomas Fetzer |
| Assessment form | ECTS | Semester | |
|---|---|---|---|
| Lecture Procedural Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Fall |
| Lecture Value Added Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Fall |
| Lecture Financial and Tax Accounting | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Fall |
| Lecture Advanced Enterprise Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Fall |
| Lecture Penal Fiscal Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Fall |
| Lecture European Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Fall |
| Lecture Inheritance Tax Law and Legal Valuation | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Spring |
| Lecture Tax Reorganization Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Spring |
| Lecture International Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Spring |
| Lecture Enterprise Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 4 | Spring |
| Lecture Income Tax Law | Written exam (90 min.); the exam can be substituted for an oral exam of 15 min. per candidate (according to the decision of the examining committee). | 6 | Spring |