MVV116K German and International Tax Law

Faculty of Law
Autumn 2012
Extent and Intensity
0/2. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Prof. Dr. Adrian Cloer (seminar tutor), doc. JUDr. Jiří Valdhans, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Jiří Valdhans, Ph.D.
Department of International and European Law – Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Department of International and European Law – Faculty of Law
Timetable of Seminar Groups
MVV116K/01: Mon 29. 10. 8:00–9:30 259, 9:35–11:05 259, Mon 5. 11. 8:00–9:30 259, 9:35–11:05 259, Mon 19. 11. 8:00–9:30 259, 9:35–11:05 259, Mon 3. 12. 8:00–9:30 259, 9:35–11:05 259, Mon 17. 12. 8:00–9:30 259, 9:35–11:05 259
Prerequisites
English (even though knowledge in German is not necessary, it does help to get a better understanding, since most of the literature is only available in German)
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
  • Law (programme PrF, M-PPV)
Course objectives
The objective of the course is to learn the principles of the German tax law and to consider tax impacts in decision making. The focus will be on income taxation of individuals and companies (EStG, KStG). Furthermore, the students will be introduced to the German business tax law (GewStG). Thereafter x-borders are discussed and analysed also from a Double Tax Convention perspective by applying not only the OECD-model, but the German-Czech DTC and other more modern conventions. At the end of the course students will be able to assess the tax consequences of Czech investments in Germany (inbound) and of German investments in the Czech Republic from a German tax law perspective (outbound).
Syllabus
  • This legal course will introduce the students to the tax law system of Germany having one of the most sophisticated and difficult tax systems (besides the US and the Swiss) in the world. Comparisions with Czech tax law will help to understand similarities, but also differences in taxation.
Literature
  • Kudert, Steuerrecht leichtgemacht, Berlin 2011 [German]; further reading notes will be given during the course. A translation of the relevant provisions will be handed out.
Teaching methods
case studies
Assessment methods
Written exam (solving tax cases)
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2012/MVV116K