Universität Wien

040601 VO Tax Law (2024S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Moodle

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Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

Vor dem jeweiligen Prüfungstermin findet jeweils eine Online Fragestunde statt. Genau Informationen diesbezüglich finden Sie zeitnah auf Moodle.

  • Friday 01.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 08.03. 11:30 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 08.03. 13:15 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 15.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 22.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 12.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 19.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 26.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 03.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 17.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 24.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 07.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 14.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 21.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Monday 23.09. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
    Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

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.

AI tools (e.g. ChatGPT) for producing texts are only permitted if they are expressly requested by the course leader (e.g., for individual work tasks).

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, and 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 "Unternehmensgruppen", would be inadmissible.

Bonus points: Up to 10 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 correctly 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 three exam dates of the semester in which you attended the VO Steuerrecht. For the SoSe 2023, the exam dates are 27.06.2024, 23.09.2024, and 11.11.2023. 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 textbooks Doralt/Hohenwarter, Steuerrecht 2024, 25th edition (2024) and
Kodex Steuergesetze (73rd edition, Linde, 2024)
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: Th 07.11.2024 11:45