Universität Wien

030470 KU Real estate Tax Law (2007W)

2.00 ECTS (1.00 SWS), SPL 3 - Rechtswissenschaften
Continuous assessment of course work

Vorkenntnisse bezügl. MRG erwünscht;
6.12.2007, 13.12.2007, 17.01.2008, jeweils 17:00-20:30 Uhr, 24.01.08, 17:00-18:00 Uhr

Details

Language: German

Lecturers

Classes

Currently no class schedule is known.

Information

Aims, contents and method of the course

" Forms of income
" Income
" Business expenses/ Income related expenses
" Hobby
" "Usus fructus" and donation of real estate
" Value added taxes
" Acquisition and sales of real estate
" Rent and lease of real estate
" Own consumption and donation of real estate

Assessment and permitted materials

Minimum requirements and assessment criteria

The topics of this course are income tax and value added tax. The general principles of these areas will be amended with the specific characteristics of each topic, concerning real estate tax law particularly with relevant details of tax handling.
Another part of the seminar covers property acquisition tax, capital transfer tax and accessions tax.

Examination topics

" Continuous cooperation during the lessons
" Final Test

Reading list

Handbuch Immobilien & Steuern
Ing. Mag. Walter Stingl, Dkfm. Gerhard Nidetzky
Stand: 1. März 2007
MANZ`sche Verlags- und Universitätsbuchhandlung, Wien 1999


Association in the course directory

Last modified: Fr 31.08.2018 08:47