Here you will find a brief overview of the course: https://short.wu.ac.at/mootcourt

Participation in a renowned moot court (translated “hypothetical court”) is highly valued in many areas of law and countries and is considered a special distinction in studies and on the career path. The European Tax College Moot Court on international and European tax law and the BFH Moot Court on national tax law are the most prestigious legal procedural competitions in the field of tax law.  

The participating universities each send a team of selected students who have the task of preparing a given case in the form of written pleadings. The pleadings must be written from both the plaintiff's and the defendant's point of view and are then assessed by a panel of experts. The best teams are then invited to the final round, in which oral pleadings are held in “fictitious court hearings” before top-class panels of judges in Leuven (Belgium) or Munich (Germany). 

The Moot Court gives participating students the opportunity to make contact with students and university lecturers from a wide range of universities worldwide. The involvement of a number of internationally recognized academics ensures optimal support and preparation in the form of specialist lectures, excursions and lectures. Each participant receives a certificate confirming their participation in the Moot Court. There is also the possibility of using the written work on the case as a Master's, Diploma or Bachelor's thesis at the Institute for Austrian and International Tax Law. Participation in the Moot Court is therefore ideally suited to writing an academic thesis.

After completing the course, students have successfully participated in a renowned international moot court (European Tax College Moot Court, Leven or BFH Moot Court, Munich).

As part of this, a tax law issue relating to national, international and/or European tax law was dealt with intensively and urgently: The first step consists of drafting pleadings for the plaintiff and defendant. In this way, competing arguments are worked out, weighed against each other and subjected to an assessment. After completing the course, students are therefore able to reduce complex issues to the underlying legal problem and to work through them scientifically. In a second step, pleas are made in the context of a fictitious court hearing. In this way, students learn to summarize and present their initially scientifically prepared argumentation in consistent and meaningful lines of argumentation and to answer questions based on this in a logical and fiscally sound manner. The written and oral preparation is supervised by a qualified English trainer. The program is rounded off by the opportunity to make contact with academics and students from other European universities. In addition, students have the opportunity to use their written work as part of an academic paper at the Institute for Austrian and International Tax Law.

Application at the institute. You can find more information on our homepage https://www.wu.ac.at/taxlaw/teaching/mootcourt 

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1. For seminar papers, the introduction must contain a declaration of use of the AI. If no form of AI has been used, a corresponding reference to this is sufficient. If AI has been used, the introduction must explain where and in what form.
2. In the case of seminar papers, greater attention is paid to the following points:

• Topicality of the legal status used
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Outline errors