040244 SE Seminar Economic Law (MA) (2023S)
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 13.02.2023 09:00 to We 22.02.2023 12:00
- Registration is open from Mo 27.02.2023 09:00 to Tu 28.02.2023 12:00
- Deregistration possible until Fr 17.03.2023 23:59
Details
max. 24 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
This course is held in German.
The course will take place both online (preliminary meeting) and in presence (introduction to legal research and presentations) at Oskar-Morgenstern-Platz.
Wednesday
01.03.
10:00 - 11:00
Digital
Friday
17.03.
08:00 - 14:45
Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
Wednesday
22.03.
09:45 - 11:15
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
Monday
22.05.
08:00 - 16:30
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday
23.05.
08:00 - 16:30
Seminarraum 6 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
TThe performance assessment is made by awarding a maximum of 100 points in total. These result as follows:
• Legal research exam 10 points
• Submission of a disposition. A total of 14 points can be achieved for this performance
• Presentation und Discussion following the presentation, for which a maximum of 20 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 6 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 50 points will be awarded. A positive evaluation of the written seminar paper (i.e. at least 25,5 points) is required for the positive completion of the seminar.
• Legal research exam 10 points
• Submission of a disposition. A total of 14 points can be achieved for this performance
• Presentation und Discussion following the presentation, for which a maximum of 20 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 6 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 50 points will be awarded. A positive evaluation of the written seminar paper (i.e. at least 25,5 points) is required for the positive completion of the seminar.
Minimum requirements and assessment criteria
CConsistent 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!
Cooperation and participation in the discussions (see type of performance assessment) is expected.Grade key: Subject to a positively assessed seminar paper (at least 15,5 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)
Cooperation and participation in the discussions (see type of performance assessment) is expected.Grade key: Subject to a positively assessed seminar paper (at least 15,5 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
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 12 points can be achieved for this performance (6 points for disposition and 6 points for presentation).
• Discussion following the presentation, for which a maximum of 10 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 15,5 points) is required for the positive completion of the seminar.
• Submission of a disposition and the presentation of a court decision. A total of 12 points can be achieved for this performance (6 points for disposition and 6 points for presentation).
• Discussion following the presentation, for which a maximum of 10 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 15,5 points) is required for the positive completion of the seminar.
Reading list
Für alle Seminarteilnehmer*innen:
Peter Bydlinski, Grundzüge der juristischen Methodenlehre, 3. Auflage 2018 (151 Seiten; ISBN-10: 3825249751; ISBN-13:978-3825249755)
Dax/Hopfer, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag, 8. Auflage, 2019
Doralt/Ruppe, Steuerrecht Band I12 (2019) ISBN 978-3-214-05430-4
Doralt/Ruppe, Steuerrecht Band II8 (2019) ISBN 978-3-214-05428-1
+ die einschlägige Fachliteratur zum jeweiligen Seminarthema
Peter Bydlinski, Grundzüge der juristischen Methodenlehre, 3. Auflage 2018 (151 Seiten; ISBN-10: 3825249751; ISBN-13:978-3825249755)
Dax/Hopfer, AZR - Abkürzungs- und Zitierregeln der österreichischen Rechtssprache und europarechtlicher Rechtsquellen, MANZ Verlag, 8. Auflage, 2019
Doralt/Ruppe, Steuerrecht Band I12 (2019) ISBN 978-3-214-05430-4
Doralt/Ruppe, Steuerrecht Band II8 (2019) ISBN 978-3-214-05428-1
+ die einschlägige Fachliteratur zum jeweiligen Seminarthema
Association in the course directory
Last modified: Th 11.05.2023 11:27
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.