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

040601 VO Tax Law (2023S)

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

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

1. Prüfungstermin für die VO im SS 2023:
Montag, 03.07.2023, 09.45-13.00 Uhr, Hs 14, Hs 6
https://ufind.univie.ac.at/de/exam.html?prueid=1283976&lv=040601&semester=2022W
Die Saaleinteilung wird kurzfristig bekanntgegeben.
4. Prüfungstermin für die VO im SS 2023:
Montag 05.02.2024 12:15 - 15:00, Hs 1, Hs 14
https://ufind.univie.ac.at/de/exam.html?prueid=1327750&lv=040601&semester=2023W

  • Friday 03.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 17.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 24.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 31.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 21.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 24.04. 13:00 - 14:30 Digital
  • Friday 28.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 12.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 26.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 02.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Tuesday 06.06. 08:00 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
  • Friday 16.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 23.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 29.06. 13:00 - 14:30 Digital
  • Wednesday 27.09. 13:00 - 14:30 Digital
  • Monday 27.11. 15:00 - 16:30 Digital

Information

Aims, contents and method of the course

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.

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. All exams for the lecture regarding tax law will take place exclusively in person at Oskar-Morgenstern-Platz.

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. For example, you may add a Post-It with the following title to § 9 KStG: "§ 9 KStG". However, a combination with the section title, e.g. "§ 9 KStG - Unternehmensgruppen" or even just "Unternehmensgruppen" would be inadmissible.

Bonus points: Up to 10 bonus points can be earned through oral participation during the lecture units. These points will be added to the exam result of the exam VO Steuerrecht as bonus points, provided that you have properly registered for the VO Steuerrecht. These bonus points are not part of the regular points scheme of the VO Steuerrecht exam; therefore, in total, including regular points and bonus points, you can achieve 110 out of 100 points.
This only applies if you take the VO Steuerrecht exam within the 3 exam dates of the semester in which you attended the VO Steuerrecht. For the SoSe 2023, these are the exam dates on 03.07.2023, on 29.09.2023 and on 29.11.2023. The bonus points you have achieved in the lecture units can only be redeemed when you first take the Steuerrecht exam within this period and will automatically be added to your exam result.
Bonus points will only be awarded for oral participation to those students who attend the lecture units in attendance.

Examination topics

Contents of the textbook Doralt/Hohenwarter, Steuerrecht 2023, 24th edition (2023)
Contents of the case studies as well as the PPT-slides

Reading list

Aktuelle Auflage des Kodex Steuergesetze (70. Auflage, Linde, Stand 01.08.2022)
Doralt/Hohenwarter, Steuerrecht 2023, 24. Auflage (2023, ISBN: 978-3214042745).

Zur Vertiefung und Ergänzung: Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 12. Auflage (2019; ISBN: 978-3-214-05430-4) und Doralt/Ruppe/Ehrke-Rabel (Hrsg) Grundriss des Österreichischen Steuerrechts Band II, 8. Auflage (2019; ISBN 978-3-214-05431-1).
Beispielsfälle (werden zu den relevanten Vorlesungseinheiten zur Verfügung gestellt).

Association in the course directory

Last modified: Tu 28.11.2023 16:27