About the Work

Tax law is of immense practical importance, yet it is considered a particularly complex and challenging area of law. This textbook introduces the practically relevant and exam-relevant subfields of tax law through case studies. The individual tax laws are presented in a tiered manner according to their significance for practice and academic training. The focus is on income tax law and corporate tax law (corporate tax law, trade tax law), including tax balance law, as well as value-added tax law. Another emphasis is placed on general tax law (tax liability and tax procedural law according to the Fiscal Code), the constitutional and EU legal references of tax law, and international tax law. The book is equally suitable for first-time acquisition of the extensive material as well as for review.