Sales Tax
| Module: | Business A: Unternehmensbesteuerung I |
|---|---|
| Lecturer: | Dr. Martina Köster |
| Scope / Credits: | 2 SWS / 3 Credits |
| Course type: | Lecture |
| Language: | German |
| Date and place: | Information regarding the schedule and timeline for this course will be provided during the kick-off session. |
| Beginning: | 13.10.2026, 9:00 am |
| Exam: | Oral exam |
Further information on the course can be found here.
Contents overview
Course Focus
The main focus of this course is Value Added Tax (VAT). VAT is the primary excise/consumption tax and serves as a fundamental pillar of the overall tax system.
Examination Details (acc. to Master's Examination Regulations)
At the end of the winter semester (main examination period), an oral examination lasting 15 to 20 minutes will be conducted. Successful completion earns 3 ECTS credits. A re-examination under the same conditions will take place at the beginning of the summer semester 2027.
Recommended Reading
- Grefe, Cord: Unternehmenssteuern, 22nd ed., Ludwigshafen, 2019.
- Lippross, Otto-Gerd: Umsatzsteuer, 25th ed., Achim, 2022.
- Maier, Alexandra: Lehrbuch Umsatzsteuer, 19th ed., Herne/Berlin, 2022.
- Tanski, Joachim; Jungen, Andre: Steuerrecht, 13th ed., Freiburg, 2022.
- Tipke, Klaus; Lang, Joachim: Steuerrecht, 25th ed., Cologne, 2024.
- Walkenhorst, Ralf: Umsatzsteuer, 2nd ed., Herne/Berlin, 2021.
Note on Statutory Texts & Materials: Current legal texts for tax regulations are required for this course. The following compilation is recommended:
- NWB Verlag: Wichtige Steuergesetze, 79th edition, 2026.
Documents
