• 12. 06. 2023.
• 26. 06. 2023.
• 28. 08. 2023.
• 11. 09. 2023.

1. Snježana Husinec; Deutsch fuer Steuerbeamte - Njemački za porezne službenike; Društveno veleučilište u Zagrebu (2011), str

1. Dreyer-Schmitt; Lehr- und Uebungsbuch der deutschen Grammatik; Verlag fuer deutsch, Ismaning (1996), str

The aim of the course is to introduce students to the specific language used to describe the basic characteristics of the German tax system and to enable them to read and understand different types of text in the field of tax law. The emphasis is on the characteristics of the tax system of the Federal Republic of Germany, which is then compared in additional exercises with the Croatian tax system. The basic features of the German tax system and the systematization of tax types according to several criteria are discussed. Tax revenues are the topic of a separate chapter in which the concept of fiscal equalization is clarified on the example of the Federal Republic of Germany. In the same teaching unit, students get acquainted with different types of taxes. The General Tax Law of the Federal Republic of Germany and its content are the subject of the chapters in which the stages of taxation are also treated. Students are also introduced to the concept of tax fairness as well as other principles of taxation. The organization of the tax administration of the Federal Republic of Germany is presented in detail. In the last chapter, after an introductory presentation of the hierarchy and jurisdiction of Croatian courts, the financial judiciary of the Federal Republic of Germany, its tasks, organization, procedure and judicial councils are discussed.