Universität Wien
Warning! The directory is not yet complete and will be amended until the beginning of the term.

040601 VO Tax Law (2022W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
ON-SITE

Die Vorlesung findet grundsätzlich in Präsenzform am Oskar-Morgenstern-Platz unter Einhaltung des Corona-Sicherheitskonzepts der Universität Wien statt. Bitte beachten Sie die aktuellen Regelungen zum Lehrbetrieb vor Ort inkl. Eintrittstests unter https://studieren.univie.ac.at/info . Gleichzeitig werden sämtliche Einheiten der Vorlesung via u:stream und Moodle auch digital zur Verfügung gestellt.
Moodle

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).
Register/Deregister for this course

Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

This course is held exclusively in German.

The lecture will basically take place in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. Please note the current info of the Faculty of Business, Economics and Statistics!

On Monday 28.11.2022 15-16:30h as well as on Monday 30.01.2023 15-16:30h there will be two digital question hours for exam preparation. These dates are therefore question hours, not regular lecture units.

Notes on the exam dates:

The first exam date for the winter semester 2022/23 will take place on 03.02.2023. This is also the last date of the summer semester 2022- more information about registration etc. can be found here: https://ufind.univie.ac.at/de/exam.html?prueid=1275218&lv=040601&semester=2022S

The exam dates for the VO Steuerrecht WS 2022/2023 are as follows:

Friday 03.02. 09:45 - 13:00 Lecture hall 1 Oskar-Morgenstern-Platz 1 ground floor + Lecture hall 6 Oskar-Morgenstern-Platz 1 1st floor

Tuesday 28.02. 09:45 - 13:00 Lecture hall 14 Oskar-Morgenstern-Platz 1 2nd floor + Lecture hall 6 Oskar-Morgenstern-Platz 1 1st floor

Thursday 27.04. 09:45 - 13:00 Lecture hall 1 Oskar-Morgenstern-Platz 1 ground floor + Lecture hall 6 Oskar-Morgenstern-Platz 1 1st floor

Monday 03.07. 09:45 - 13:00 Lecture hall 14 Oskar-Morgenstern-Platz 1 2nd floor + Lecture hall 6 Oskar-Morgenstern-Platz 1 1st floor

  • Friday 07.10. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 14.10. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 21.10. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 28.10. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 04.11. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 11.11. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 18.11. 09:45 - 13:00 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 25.11. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Monday 28.11. 15:00 - 16:30 Digital
  • Friday 02.12. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 09.12. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 16.12. 13:15 - 16:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 13.01. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 20.01. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 27.01. 09:45 - 13:00 Hörsaal 5 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 30.01. 15:00 - 16:30 Digital

Information

Aims, contents and method of the course

Contents and aim:
The aim is to learn the essential contents, methods and scope of tax law. The students recognise the importance of tax law for the economy and understand its connection with other legal disciplines. By acquiring basic knowledge of tax law, students should be able to examine both entrepreneurial and non-entrepreneurial circumstances with regard to their consequences in terms of income, value added and transaction taxation.

This includes:
• principles of the determination of taxable profits, taxable income and income taxation
• the taxation of various legal forms (partnerships, corporations),
• particularities regarding the taxation of affiliated companies,
• the entrepreneur’s obligation to pay value added tax,
• the system of legal transaction taxes,
• particularities of the taxation of cross-border activities,
• the European legal framework of tax law and
• procedural aspects of tax law and possibilities of legal enforcement.

Methods:
The contents are taught by the lecturer on the basis of the relevant legal provisions and by means of practical case studies, as they are also part of the written exam. Students are expected to prepare for the relevant classes using the specified literature.

Assessment and permitted materials

The assessment is based on a written exam. The exam is held in German and lasts 90 minutes. Until further notice, all exams for the lecture regarding tax law will take place exclusively in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. Depending on the epidemiological situation, it may be necessary to change the exam modality to online / digital. This will be indicated by a corresponding update in the course catalog.

Minimum requirements and assessment criteria

A total of 100 points can be achieved in the exam; from 50.5% (= 50.5 points) the exam is passed. In addition, the following distribution of grades applies:

5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)

Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exam.

Regarding highlighting and labelling of law texts: 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 references and chains of references.

Bonus points: Up to 10 bonus points can be earned through participation in the lecture units. These points will be added to your exam result of the exam VO Tax Law as bonus points, provided that you have properly registered for the lecture Tax Law. These bonus points are not part of the regular point scheme of the exam VO Tax Law; in total, including regular points and bonus points, you can therefore achieve 110 out of 100 points.

This only applies if you take the VO Tax Law exam within the 3 exam dates of the semester in which you attended the Tax Law lecture. For the WS 2022/2023 these are the exam dates 03.02.2023, 28.02.2023, and 27.04.2023. The earned bonus points from the lecture units can only be redeemed at your first attempt at the exam Tax Law within this period of time and will automatically be added to your exam result.

Bonus points will only be awarded for verbal participation to those students who attend the lecture units in presence. Should it become necessary due to the epidemiological situation that the VO Tax Law has to be held in digital form, then no bonus points can be earned in these digital units.

Examination topics

Contents
of the textbook Doralt, Steuerrecht 2022, 23rd edition (2022)
of the case studies as well as the PPT-slides

Reading list

Current edition of Code of Tax Laws (70th edition, Linde, 01.08.2022)
Doralt, Steuerrecht 2022, 23rd edition (Manz, 2023).
To deepen and complement: Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 12th edition (Manz, 2019) und Doralt/Ruppe/Ehrke-Rabel (Hrsg) Grundriss des Österreichischen Steuerrechts Band II, 8th edition.
Case studies and PPT-Slides (are provided for the relevant lectures).

Association in the course directory

Last modified: Fr 30.06.2023 11:46