040042 SE Seminar Economic Law (MA) (2023W)
Tax Law
Continuous assessment of course work
Labels
ON-SITE
Die Anmeldung erfolgt ausschließlich über U:SPACE.
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
- Registration is open from Tu 26.09.2023 09:00 to We 27.09.2023 12:00
- Deregistration possible until Fr 20.10.2023 23:59
Details
max. 24 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
The first meeting will take place digitally, all other sessions are held in presence.
Mandatory date: Fr, 06.10.2023, 11.30-16.30, HS 14 "Legal methodology and scientific writing".
Midterm exam "legal methodology" Fr, 20.10.2023, 13.15-14.45, HS 14 (duration: 45 minutes).
Topic assignment We, 04.10.2023, 09:00 a.m. via Moodle
Submission of dispositions and draft presentations, We, 08.111.2023, 09:00 Uhr via Moodle
Submission of the final written seminar paper, We 10.1.2023, 09:00 a.m. via Moodle
Tuesday
03.10.
09:00 - 10:00
Digital
(Kickoff Class)
Friday
06.10.
11:30 - 16:30
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Friday
20.10.
13:15 - 14:45
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday
13.12.
08:00 - 14:45
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
13.12.
15:00 - 18:15
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
The performance assessment is made by awarding a maximum of 100 points in total. These result as follows:
• Exam “legal methodology”: 10 points
• Submission of a disposition: 12 points
• Presentation and discussion for which a maximum of 22 points can 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 6 points. This will be done by asking questions about the cases following the respective presentations (single-, multiple-choice, gap text, drag-&-drop via Moodle (for which a smartphone, laptop etc is needed).
• Seminar paper, for which 50 points will be awarded. A positive evaluation of the seminar paper (i.e. at least 25.5 points) is required for the positive completion of the seminar.
• Exam “legal methodology”: 10 points
• Submission of a disposition: 12 points
• Presentation and discussion for which a maximum of 22 points can 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 6 points. This will be done by asking questions about the cases following the respective presentations (single-, multiple-choice, gap text, drag-&-drop via Moodle (for which a smartphone, laptop etc is needed).
• Seminar paper, for which 50 points will be awarded. A positive evaluation of the seminar paper (i.e. at least 25.5 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 50.5 points) is required for the positive completion of the seminar!
Exam on legal methodology, cooperation and participation in the discussions (see type of performance assessment) is expected.Grade key: Subject to a positively assessed seminar paper (at least 25.5 points).
From 50.5 points: sufficient (4)
From 63.5 points: satisfactory (3)
From 75 points: good (2)
From 87.5 points: very good (1)
Exam on legal methodology, cooperation and participation in the discussions (see type of performance assessment) is expected.Grade key: Subject to a positively assessed seminar paper (at least 25.5 points).
From 50.5 points: sufficient (4)
From 63.5 points: satisfactory (3)
From 75 points: good (2)
From 87.5 points: very good (1)
Examination topics
Refer to "Art der Leistungskontrolle".
Reading list
For all seminar participants:
Peter Bydlinski, Grundzüge der juristischen Methodenlehre, 4. Auflage 2023; ISBN 978-3-8252-6145-0.
Dax/Hopf/Maier, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag, 8. Auflage, 2019.
Doralt/Ruppe, Steuerrecht Band I 12 (2019) ISBN 978-3-214-05430-4.
Doralt/Ruppe, Steuerrecht Band II 8 (2019) ISBN 978-3-214-05428-1.
+ the relevant special literature on the respective seminar topic
Peter Bydlinski, Grundzüge der juristischen Methodenlehre, 4. Auflage 2023; ISBN 978-3-8252-6145-0.
Dax/Hopf/Maier, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag, 8. Auflage, 2019.
Doralt/Ruppe, Steuerrecht Band I 12 (2019) ISBN 978-3-214-05430-4.
Doralt/Ruppe, Steuerrecht Band II 8 (2019) ISBN 978-3-214-05428-1.
+ the relevant special literature on the respective seminar topic
Association in the course directory
Last modified: Th 14.09.2023 10:26
Based on a concrete court decision, the students comprehensively work through the relevant arguments for and against the various possible solutions and interpretations, present them and discuss them in the plenary session. Subsequently, each seminar participant has to write a seminar paper on the respective case and the legal issues dealt with therein. The seminar, thus, essentially consists of two parts: a presentation and a written paper.
All seminar participants are expected to have a solid knowledge of tax law. Furthermore, it is required that all participants are appropriately prepared for the respective seminar topics and court decisions. The aim of the course is not to simply convey content, but to critically examine special topics on the basis of practical cases and to practice legal and argumentation techniques in tax law. Without adequate preparation it is not possible to follow the contents of the presentations and to participate in the discussion.