040042 SE Seminar Economic Law (MA) (2021W)
Tax Law
Continuous assessment of course work
Labels
MIXED
Die Anmeldung erfolgt ausschließlich über U:SPACE. Nach dem Zuteilungslauf werden den für das Seminar fix angemeldeten Studierenden eine Themenliste zur Auswahl per EMail zugesandt.
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 13.09.2021 09:00 to Th 23.09.2021 12:00
- Registration is open from Mo 27.09.2021 09:00 to We 29.09.2021 12:00
- Deregistration possible until Fr 15.10.2021 23:59
Details
max. 24 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
ATTENTION: Change as of 22.11.2021
Instead of the three on-site presentation days in December, there will only be one ONLINE presentation day on Wednesday 12/15/2021 from 8:30am - 2:45pm due to the current Corona situation.
Accordingly, the presentations will take place online via Big Blue Button. We expect that all participants of the course will participate in the sessions with microphone and camera.
The course will take place both online (preliminary meeting on October 6, 2021 and introduction to legal research on October 15, 2021) and in presence (presentations in December) at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. Should the health situation require it, the course will be continued in hybrid form (with participation of small groups at university and an online Livestream).Preliminary meeting: Wednesday, 10/6/2021, 11:30 am – 1 pm, digital
Topic assignment via Moodle: Wednesday, 10/6/2021, 1:30 pm – 10/7/2021, 5 pm, via Moodle
Mandatory session: introduction to legal research Friday 10/15/2021, 9:45 am – 1 pm, digital
Submission of dispositions and draft presentations: Monday 11/8/2021, 8 am, via Moodle
Individual feedback: week of 11/15 - 11/19/2021
Upload of the final presentations: Friday 12/10/2021, 8 am, via Moodle
Presentation and discussion of the cases (incl. Participation questions): Monday 12/13/2021 1:15 pm - 4:30 pm Lecture room 6 Oskar-Morgenstern-Platz 1, 1st floor
Wednesday 12/15/2021 09:45 am -2:45 pm Lecture room 1 Oskar-Morgenstern-Platz 1 ground floor
Thursday 12/16/2021 1:15 pm – 4:30 pm 16.12.2021 13:15 -16:30 Lecture room 1 Oskar-Morgenstern-Platz 1 ground floor
Submission of the final written paper: Wednesday 01/12/2022, 8 am
Wednesday
06.10.
11:30 - 13:00
Digital
Friday
15.10.
09:45 - 13:00
Digital
Wednesday
15.12.
08:30 - 14:45
Digital
Information
Aims, contents and method of the course
Assessment and permitted materials
The performance assessment is made by awarding a maximum of 60 points in total. These result as follows:
• Submission of a disposition and the presentation of a court decision. A total of 11 points can be achieved for this performance.
• Discussion following the presentation, for which a maximum of 11 points can also be achieved. During this discussion, students should demonstrate that they understand the legal issue(s) underlying the decision as well as the literature and other case law on the subject. Further, the students shall be able to argue legally and to contrast and weigh the arguments.
• Participation during the course will be assessed with up to 8 points. This will be done by asking questions about the cases following the respective presentation sessions (in December) on Moodle.
• Written seminar paper, for which 30 points will be awarded. A positive evaluation of the written seminar paper (i.e. at least 16 points) is required for the positive completion of the seminar.
• Submission of a disposition and the presentation of a court decision. A total of 11 points can be achieved for this performance.
• Discussion following the presentation, for which a maximum of 11 points can also be achieved. During this discussion, students should demonstrate that they understand the legal issue(s) underlying the decision as well as the literature and other case law on the subject. Further, the students shall be able to argue legally and to contrast and weigh the arguments.
• Participation during the course will be assessed with up to 8 points. This will be done by asking questions about the cases following the respective presentation sessions (in December) on Moodle.
• Written seminar paper, for which 30 points will be awarded. A positive evaluation of the written seminar paper (i.e. at least 16 points) is required for the positive completion of the seminar.
Minimum requirements and assessment criteria
Consistent attendance at ALL dates (incl. preliminary meeting) is mandatory!The written seminar paper will be evaluated on the basis of the common criteria for the writing of legal papers (will be announced in the course of the seminar). A positive evaluation of the seminar paper (at least 16 points) is required for the positive completion of the seminar!
Cooperation and participation in the discussions (see type of performance assessment) is expected.Grade key: Subject to a positively assessed seminar paper (at least 16 points).
From 31 points: sufficient (4)
From 39 points: satisfactory (3)
From 47 points: good (2)
From 55 points: very good (1)
Cooperation and participation in the discussions (see type of performance assessment) is expected.Grade key: Subject to a positively assessed seminar paper (at least 16 points).
From 31 points: sufficient (4)
From 39 points: satisfactory (3)
From 47 points: good (2)
From 55 points: very good (1)
Examination topics
The performance assessment is made by awarding a maximum of 60 points in total. These result as follows:
• Submission of a disposition and the presentation of a court decision. A total of 11 points can be achieved for this performance.
• Discussion following the presentation, for which a maximum of 11 points can also be achieved. During this discussion, students should demonstrate that they understand the legal issue(s) underlying the decision as well as the literature and other case law on the subject. Further, the students shall be able to argue legally and to contrast and weigh the arguments.
• Participation during the course will be assessed with up to 8 points. This will be done by asking questions about the cases following the respective presentation sessions (in December) on Moodle.
• Written seminar paper, for which 30 points will be awarded. A positive evaluation of the written seminar paper (i.e. at least 16 points) is required for the positive completion of the seminar.
• Submission of a disposition and the presentation of a court decision. A total of 11 points can be achieved for this performance.
• Discussion following the presentation, for which a maximum of 11 points can also be achieved. During this discussion, students should demonstrate that they understand the legal issue(s) underlying the decision as well as the literature and other case law on the subject. Further, the students shall be able to argue legally and to contrast and weigh the arguments.
• Participation during the course will be assessed with up to 8 points. This will be done by asking questions about the cases following the respective presentation sessions (in December) on Moodle.
• Written seminar paper, for which 30 points will be awarded. A positive evaluation of the written seminar paper (i.e. at least 16 points) is required for the positive completion of the seminar.
Reading list
For all seminar participants:
Dax/Hopfer, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag (8th edition, 2019)
Doralt/Ruppe, Steuerrecht Volume I (12th edition 2019) ISBN 978-3-214-05430-4
Doralt/Ruppe, Steuerrecht Volume II (8th edition 2019) ISBN 978-3-214-05428-1
+ the relevant special literature on the respective seminar topic
Dax/Hopfer, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag (8th edition, 2019)
Doralt/Ruppe, Steuerrecht Volume I (12th edition 2019) ISBN 978-3-214-05430-4
Doralt/Ruppe, Steuerrecht Volume II (8th edition 2019) ISBN 978-3-214-05428-1
+ the relevant special literature on the respective seminar topic
Association in the course directory
Last modified: Fr 12.05.2023 00:12
Based on a concrete and current court decision, two students in each team are to comprehensively work through the relevant arguments for and against the various possible solutions and interpretations, present them and then discuss them in the plenary session. Subsequently, each seminar participant has to write a written seminar paper on the respective case and the legal issues dealt with therein. The seminar thus essentially consists of two parts: a presentation (together with the partner) and a written paper (alone).
All seminar participants are expected to have a very good knowledge of tax law and an appropriate preparation for the respective seminar topics and court decisions. The aim of the course is not to teach the material, but to critically examine special topics on the basis of practical cases and to practice legal subsumption and argumentation techniques in tax law. Without adequate preparation it will not be possible to follow the contents of the presentations and to participate in the discussion.