Fiscal Code of Germany / Fiscal Court Order
General Information
| Persons: | Prof. Dr. jur. Ulrich Palm |
| Course type: | lecture with exercise |
| Cumulated ECTS: | 6 |
| Weekly hours per semester: | 3 |
| Duration of module: | 1 semester |
| Frequency of offer: | each winter semester |
| Assessment: | written test |
Contents
Procedural law is of great importance in tax practice. Knowledge of the German Fiscal Code and the Fiscal Court Code, which is conveyed in this course, is indispensable for all professions involved with tax law. The lecture deals with the basics of tax liability law and the staged taxation procedure – tax determination, tax assessment, tax collection and tax enforcement. Since the taxation process is an error-prone mass procedure, the correction of tax assessments is a main focus of the lecture. In addition, legal protection in tax matters is presented. In an accompanying course, the content of the lecture is applied in to practical cases.
Literature
Birk/Desens/Tappe, Steuerrecht (current edition)
Tipke/Lang, Steuerrecht (current edition)
Further readings will be announced in the lecture.