040589 UK Taxation of Investments (advanced) (2023S)
Continuous assessment of course work
Labels
Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.
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
- Deregistration possible until Fr 17.03.2023 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
Exam date: 10.05.2023
Wednesday
29.03.
13:15 - 14:45
Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday
29.03.
15:00 - 16:30
Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Thursday
30.03.
13:15 - 16:30
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
19.04.
12:45 - 16:30
Seminarraum 15 Oskar-Morgenstern-Platz 1 3.Stock
Wednesday
26.04.
13:15 - 16:30
Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
Thursday
27.04.
13:15 - 16:30
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
03.05.
13:15 - 16:30
Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday
10.05.
13:15 - 14:45
Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Information
Aims, contents and method of the course
Assessment and permitted materials
Oral participation, 60-minute written exam in the last unit
Minimum requirements and assessment criteria
A total of 100 points can be achieved. The exam is worth 70 points. In each unit, oral participation a cooperation plus can be acquired, which counts for 5 points (so a total of a maximum of 30 points through cooperation). In each unit, a further 5 points can be achieved through oral participation.Grade key:
<50 points: 5
50 points - 63 points: 4
64 point - 76 point: 3
77 points - 87 points: 2
> 87 points: 1
<50 points: 5
50 points - 63 points: 4
64 point - 76 point: 3
77 points - 87 points: 2
> 87 points: 1
Examination topics
The content, which is worked out together during the course, as well as the documents provided.
Reading list
• Doralt/Ruppe, Grundriss des österreichischen Steuerrechts, Band I, 12. Auflage (2019);
• Kirchmayr/Mayr/Schlager (Hrsg), Besteuerung von Kapitalvermögen (2011);
• Lechner/Mayr/Tumpel (Hrsg), Handbuch der Besteuerung von Kapitalvermögen (2012);
• Kommentare zum EStG, KStG, InvFG 2011.
• Kirchmayr/Mayr/Schlager (Hrsg), Besteuerung von Kapitalvermögen (2011);
• Lechner/Mayr/Tumpel (Hrsg), Handbuch der Besteuerung von Kapitalvermögen (2012);
• Kommentare zum EStG, KStG, InvFG 2011.
Association in the course directory
Last modified: Tu 02.05.2023 09:26
Recommended prerequisites for participation: Completion of the “Steuerrecht” module. Furthermore, we recommend that you take the course “Grundzüge der Besteuerung von Kapitalanlagen” first in the winter semester as part of the module “Besteuerung von Kapitalanlagen".Contents: Special questions on the taxation of capital assets, esp
• Overview of the taxation system for income from capital assets
• Taxation of Cryptocurrencies
• Taxation of selected capital income for natural persons
• Taxation of investment funds and real estate investment funds
• Escape taxation and limited tax liability on income from capital assets
• Special questions about capital gains taxAims and methods: The students should acquire the ability to assess the tax consequences of matters relating to private investment. In addition to working out the theoretical basics, the solution of practical examples should also be practiced. The legal assessment is based on the applicable law, administrative practice, case law and the relevant literature.