Universität Wien

030470 KU Real estate Tax Law (2010W)

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

Termine: jeweils Do, 17.00-20.30

9.12., 16.12.2010 und 13.1.2011, Sem 42
20.1.2011, 17.00-18.00, Sem 42

Das Skriptum zum Imobiliensteuerrecht wird ca. 1 Woche vor Beginn der LV über http://zivilrecht.univie.ac.at abrufbar sein.

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

Continuous cooperation during the lessons
Final Test

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

The main didactical tools implemented be lecturing and case studies

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