GERMAN FOR TAX PROFESSIONALS IV:
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Chair of Foreign Languages
German for Tax Professionals IV
Study: Tax - 4. semester
Code: 111458
ECTS: 2.0
Course coordinators: doc. dr. sc. Snježana Husinec
Lecturers: doc. dr. sc. Snježana Husinec - Exercises
Exam dates:
  • 06. 02. 2023.
  • 03. 04. 2023.
  • 29. 05. 2023.
  • 12. 06. 2023.
  • 26. 06. 2023.
  • 28. 08. 2023.
  • 11. 09. 2023.
Exam registration: Studomat
Basic data
German for Tax Professionals IV Tax - 4. semester
2.0 111458
Lecturer in charge Consultations Location
doc. dr. sc. Snježana Husinec

Tuesdays 11.30 - 12.30

 

Gundulićeva 10, room Gundulićeva 10, kabinet 2A
Lecturer Consultations Location
doc. dr. sc. Snježana Husinec (Exercises)

Tuesdays 11.30 - 12.30

 

Gundulićeva 10, room Gundulićeva 10, kabinet 2A
Literature
REQUIRED: Snježana Husinec; Deutsch fuer Steuerbeamte - Njemački za porezne službenike; Društveno veleučilište u Zagrebu (2011)
RECOMMENDED: Dreyer-Schmitt; Lehr- und Uebungsbuch der deutschen Grammatik; Verlag fuer deutsch, Ismaning (1996)
Description
The aim of the course is to introduce students to the specific language used in German, Croatian and international tax law and tax law of the European Union, as well as to enable them to independently use professional literature in German. The course consists of six thematic units. In the first and second units, income tax and value added tax in the Republic of Austria and the Federal Republic of Germany with all their specific features are presented, and then compared with Croatia. The sources of international law, the principles of taxation according to the criterion of residency and taxation at the source of tax revenues, as well as the avoidance of double taxation are the topics of another unit. The tax policy of the European Union, direct and indirect taxes, their harmonization, and harmonization goals are also discussed. Value added tax rates in the member states of the European Union are additionally analyzed. The most important auditing body of the European Union, the Court of Auditors, is also presented. Students are introduced to its composition, tasks and organization of work. The last in a series of four compulsory courses of German for the Tax Profession ends with the chapter on the profession of tax officer in the Federal Republic of Germany. The preconditions for performing certain services in the hierarchy of tax officials, the necessary education and work experience, the tasks performed by these institutions and the bodies in which they are employed are discussed. During the course students read and analyze authentic texts in German such as legal texts, professional articles, CVs, etc.
Exam dates
06. 02. 2023.
03. 04. 2023.
29. 05. 2023.
12. 06. 2023.
26. 06. 2023.
28. 08. 2023.
11. 09. 2023.