On 2 November 2012, the second theme night of the Executive Master of Laws (LL. M.) degree programme in International Taxation took place, where Dr. Alexander Linn, tax consultant, MBR, Deloitte & Touche GmbH, Munich, spoke about tax procedural law in Germany.
In particular, Dr. Linn presented the obligation of submitting and, if necessary, correcting a tax return, as well as the tax assessment and tax collection procedures. Furthermore, he went into the details of appealing against tax statements, as well as the appeal decision and the legal action procedure. Dr. Linn clarified his explanations using practice-oriented example cases and discussed the problems involved and the current case law with the students.
This theme night is part of a series of theme nights regarding tax procedural law in the four German-speaking tax jurisdictions: Liechtenstein, Germany, Austria and Switzerland.
Dr. Alexander Linn, tax consultant, MBR, Deloitte & Touche GmbH, Munich
Students of the Executive Master of Laws (LL. M.) programme in International Taxation