Universität Wien

040601 VO Tax Law (2024W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Die Vorlesung findet grundsätzlich in Präsenzform am Oskar-Morgenstern-Platz statt. Gleichzeitig werden sämtliche Einheiten der Vorlesung via u:stream und Moodle auch digital zur Verfügung gestellt.
Moodle
Fr 22.11. 11:30-14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

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

Achtung: Die Termine am 4.10., 11.10., 18.10., 25.10. und 15.11. beginnen um 8:30 Uhr und enden um ca. 11:45 Uhr.

  • Friday 04.10. 08:00 - 13:00 BIG-Hörsaal Hauptgebäude, Tiefparterre Stiege 1 Hof 1
  • Friday 11.10. 08:00 - 13:00 BIG-Hörsaal Hauptgebäude, Tiefparterre Stiege 1 Hof 1
  • Friday 18.10. 08:00 - 13:00 BIG-Hörsaal Hauptgebäude, Tiefparterre Stiege 1 Hof 1
  • Friday 25.10. 08:00 - 13:00 BIG-Hörsaal Hauptgebäude, Tiefparterre Stiege 1 Hof 1
  • Thursday 07.11. 13:15 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 15.11. 08:00 - 13:00 Hörsaal 50 Hauptgebäude, 2.Stock, Stiege 8
  • Friday 29.11. 11:30 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 06.12. 11:30 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 13.12. 11:30 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 10.01. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 17.01. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 24.01. 09:45 - 13:00 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 presence at Oskar-Morgenstern-Platz.

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.

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)

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 2023/2024 these are the exam dates 05.02.2024, 29.02.2024, and 26.04.2024. 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.

Examination topics

Contents
of the textbook Doralt/Hohenwarter, Steuerrecht 2024, 25th edition (2024) ISBN 978-3-214-25565-7,
of the case studies as well as the PPT-slides.

Reading list

Aktuelle Auflage des Kodex Steuergesetze (74. Auflage 2024/25, Linde, Stand 1.8.2024)
Doralt/Hohenwarter, Steuerrecht 2024, 25. Auflage (2024, ISBN: 978-3-214-25565-7).
Zur Vertiefung und Ergänzung: Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 13. Auflage (2024; ISBN: 978-3-214-25710-1) 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 03.10.2024 16:45