040010 UK Business Taxation (advanced) (2023W)
Continuous assessment of course work
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Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 11.09.2023 09:00 to Fr 22.09.2023 12:00
- Deregistration possible until Fr 20.10.2023 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
Die Vorbesprechung findet digital statt, alle Lehreinheiten vor Ort.
Zwischenklausur:
Mi, 22.11.2023, 15.00-15:30
Endklausur:
Mi, 10.01.2024, 15.00-16:00
Wednesday
04.10.
15:00 - 15:30
Digital
Wednesday
11.10.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
18.10.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
25.10.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
22.11.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
06.12.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
13.12.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
10.01.
15:00 - 18:15
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
A total of 100 points can be achieved in this course.
The criteria for the performance assessment are divided as follows:• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a presentation on a given topic/CJEU-case and the function as a primary discussion partner for the course leader; share of the overall grade: 25% = 25 points)
• an intermediate exam (share of the final grade: 20% = 20 points) and
• a final exam (share of the overall grade: 45% = 45 points).Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references. For example, you may add a Post-It with the following title to § 9 KStG: "§ 9 KStG". However, a combination with the section title, e.g. "§ 9 KStG - Unternehmensgruppen" or even just "Unternehmensgruppen" would be inadmissible.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
The criteria for the performance assessment are divided as follows:• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a presentation on a given topic/CJEU-case and the function as a primary discussion partner for the course leader; share of the overall grade: 25% = 25 points)
• an intermediate exam (share of the final grade: 20% = 20 points) and
• a final exam (share of the overall grade: 45% = 45 points).Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as paragraph references and chains of references. For example, you may add a Post-It with the following title to § 9 KStG: "§ 9 KStG". However, a combination with the section title, e.g. "§ 9 KStG - Unternehmensgruppen" or even just "Unternehmensgruppen" would be inadmissible.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
Minimum requirements and assessment criteria
Distribution of grades:
1: 87.5% - 100% (87.5 points - 100 points)
2: 75% - 87% (75 points - 87 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
4: 50.5% - 63% (50.5 points - 63 points)
5: up to 50% (up to 50 points).From 50.5% (= 50.5 points) the course is positively completed.Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
1: 87.5% - 100% (87.5 points - 100 points)
2: 75% - 87% (75 points - 87 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
4: 50.5% - 63% (50.5 points - 63 points)
5: up to 50% (up to 50 points).From 50.5% (= 50.5 points) the course is positively completed.Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
Examination topics
Contents
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Volume II (8th edition, 2019) chapter 2 (value added tax) and subchapter 3 (real estate transfer tax) of chapter 6
• the additional materials provided by the institute for the preparation of each class
• the PowerPoint slides provided
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Volume II (8th edition, 2019) chapter 2 (value added tax) and subchapter 3 (real estate transfer tax) of chapter 6
• the additional materials provided by the institute for the preparation of each class
• the PowerPoint slides provided
Reading list
Aktuelle Auflage des Kodex Steuergesetze
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 2 (8. Auflage, 2019)
Zusätzliche Materialien, die zur Vorbereitung der jeweiligen Einheiten zur Verfügung gestellt werden.
PPT-Slides, (die ebenso zeitgerecht für die relevanten Lehrveranstaltungs-Einheiten zur Verfügung gestellt werden).
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 2 (8. Auflage, 2019)
Zusätzliche Materialien, die zur Vorbereitung der jeweiligen Einheiten zur Verfügung gestellt werden.
PPT-Slides, (die ebenso zeitgerecht für die relevanten Lehrveranstaltungs-Einheiten zur Verfügung gestellt werden).
Association in the course directory
Last modified: Fr 29.09.2023 08:46
The aims of the course are dealing in depth with special issues of value added tax law and real estate transfer tax law. Students shall receive the necessary knowledge on value added tax and real estate transfer tax, among other things, by means of CJEU case law and examples. Contents include:
• Basics of value added tax (systematic classification, scope of application, examination sequence)
• Special aspects of the concept of entrepreneur
• Special aspects of the concept of services and the exchange of services
• B2B and B2C trade in goods (special provisions, place of delivery regulations, obligations to provide evidence)
• Chain transactions and triangular transactions
• Electronically provided services
• Special aspects of the assessment basis
• Exemptions from value added tax
• Input VAT deduction
• Transactions treated as supplies or other services (self-supply)
• Business divestments
• Special regulations regarding real estate transactions
• Important aspects of real estate transfer tax