Universität Wien

040601 VO Tax Law (2025S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften

Moodle
Fr 06.06. 09:45-13:00 Hörsaal 4 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

Der letzte Prüfungstermin des Wintersemesters am 26.06.2025 ist gleichzeitig der erste Prüfungstermin für das Sommersemester.
Zur Anmeldung: https://ufind.univie.ac.at/de/course.html?lv=040601&semester=2024W

  • Friday 07.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 14.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 21.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 28.03. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 04.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 11.04. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 09.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Thursday 22.05. 15:00 - 18:15 BIG-Hörsaal Hauptgebäude, Tiefparterre Stiege 1 Hof 1
  • Friday 23.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 30.05. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 13.06. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Wednesday 18.06. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock

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.

Examination topics

Contents of the textbooks Doralt/Hohenwarter, Steuerrecht 2025, 26th edition (2025) and
Kodex Steuergesetze (75th edition, Linde, 2025)
Contents of the case studies as well as the PPT-slides

Reading list

Aktuelle Auflage des Kodex Steuergesetze (75. Auflage, Linde, Stand 01.01.2025)
Doralt/Hohenwarter, Steuerrecht 2025, 26. Auflage (2023, ISBN: ISBN: 978-3-214-26109-2).

Zur Vertiefung und Ergänzung: Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 13. Auflage (2024; 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: Mo 28.04.2025 14:05