Tax Law

Aim:
This lecture series provides students with an overview of procedural law concerning all public levies administered by German tax authorities. The focus here is on the German fiscal code, which codifies procedural law in tax issues.

The first part introduces the topic ?tax law? covering principles of procedural law and the organization and competence of the tax authority. Part two deals with the administrative procedure with respect to types of preliminary proceedings and parties involved. The third part considers the tax assessment procedure (especially types of tax assessment procedure and limitation periods of tax assessment). Part four presents tax collection and enforcement procedures. The final parts five and six deal with the correction of tax administrative acts and legal protection regarding tax issues. In these two parts students will gain insights into correction regulations of the fiscal code and extrajudicial and judicial appeal procedures.

Having attended this lecture series, students

• are able to name central characteristics of the German tax procedure and answer basic questions concerning procedural law,
• know the different types of German tax law proceedings,
• know and are able to apply legal regulations of the fiscal code which are most important in practice,
• are able to classify procedural issues in the nature of tax, and name and evaluate the necessary procedural steps,
• are able to appreciate practice-relevant procedural questions relating to specific issues.

This event is not offered in the summer semester 2019.