Professorship for Tax Law/Business Taxation

Organisational unit: Professoship

Main research areas

The research focus is on interdisciplinary corporate tax law. In addition to international references, the focus of research is increasingly on the implications of criminal tax law. Contributions are mostly practice-oriented.

Teaching

The courses aim to pave the way for students to become tax advisors. They are intended to impart basic skills that guarantee immediate use in practice in the sense of professional skills. In addition, students acquire fundamental knowledge as a basis for their later tax consultancy examinations.

    Research areas

  • Law - tax law
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    Gewerblicher Grundstückshandel (Kommentierung des BFH-Urteils vom 05.12.2002, IV R 57/01), Fach 3 EStG, § 15

    Barth, A., 2003, In: Kommentierte Finanzrechtsprechung KFR. 17, 7, p. 233 1 p.

    Research output: Journal contributionsNotes on court decisionsResearch

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    Gewerblicher Grundstückshandel (Kommentierung des BFH-Urteils vom 1.05.2002, III R 9/98), Fach 3 EStG, § 15

    Barth, A., 2002, In: Kommentierte Finanzrechtsprechung KFR. 16, 10, p. 357 1 p.

    Research output: Journal contributionsNotes on court decisionsResearch

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    Ist die Einschränkung der Erbschaftsteuerfreiheit einer Zugewinnausgleichsforderung gemäß § 5 Abs. 1 Satz 2 und 4 ErbStG verfassungswidrig?

    Barth, A., 2004, In: Neue Wirtschafts Briefe. 4, Beilage 1, p. 1-22 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Lohnsteuerliche Behandlung von Mitarbeitergutscheinen

    Fündling, F., 2011, In: Steuerrecht kurzgefasst. 3, 11, p. 230-234 1 p.

    Research output: Journal contributionsJournal articlesResearch

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