| ÖÇ1 | Describes the historical development of constitutional principles of taxation |
| ÖÇ2 | Explains the basic concepts of taxation |
| ÖÇ3 | Compares the causes of the termination of the tax debt |
| ÖÇ4 | The meaning of tax law, defines the basic concepts of interpretation in terms of time and place and in this context an analysis |
| ÖÇ5 | Makes the distinctionbetween tax debt and private debt |
| ÖÇ6 | Explains the tax crimes and their penalties |