040602 UK Tax Law (2022S)
Labels
Summary
Registration/Deregistration
- Registration is open from Mo 07.02.2022 09:00 to Mo 21.02.2022 23:59
- Deregistration possible until Mo 14.03.2022 23:59
Groups
Group 1
Lecturers
Classes (iCal) - next class is marked with N
This course is held exclusively in German.
The course will take place in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. If necessary the course will be held in a hybrid manner (smaller student groups can participate on spot whereas others follow the classes online through livestreaming).
In any case, the first partial exam will take place on Friday 27.05.2022 from 9:45-11:15 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Friday 24.6.2022 from 15:00 - 16:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Reading list
Doralt, Steuerrecht 2022, 23. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courseLiteraturempfehlung:
In particular Doralt, Steuerrecht 2022, 23rd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Group 2
Lecturers
Classes (iCal) - next class is marked with N
This course is held exclusively in German.
The course will take place in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. If necessary the course will be held in a hybrid manner (smaller student groups can participate on spot whereas others follow the classes online through livestreaming).
In any case, the first partial exam will take place on Friday 27.05.2022 from 9:45-11:15 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Friday 24.6.2022 from 15:00 - 16:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Reading list
Doralt, Steuerrecht 2022, 23. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courseLiteraturempfehlung:
In particular Doralt, Steuerrecht 2022, 23rd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Group 3
Lecturers
Classes (iCal) - next class is marked with N
This course is held exclusively in German.
The course will take place in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna. If necessary the course will be held in a hybrid manner (smaller student groups can participate on spot whereas others follow the classes online through livestreaming).
In any case, the first partial exam will take place on Friday 27.05.2022 from 9:45-11:15 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Friday 24.6.2022 from 15:00 - 16:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Reading list
Doralt, Steuerrecht 2022, 23. Auflage (2022, ISBN: 978-3-214-02192-4).
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).
Fallstudien (die als Fallskriptum zur Verfügung gestellt werden)
Information
Aims, contents and method of the course
Assessment and permitted materials
The criteria for the performance evaluation are divided as follows: 1st partial exam: 22 points (corresponds to 44%), 2nd partial exam: 22 points (corresponds to 44%), oral participation in the classes: 3 points (corresponds to 6%), participation by written solution of 3 cases: 3 points (corresponds to 6%).
The partial exams last 45 minutes each and are held in written form in German. Unannotated law texts and non-electronic dictionaries may be used in the exams.
The following is permitted in the law texts: underlining and marking, pure paragraph references, transparent or translucent Post-Its; labeling with law titles/law abbreviations is permitted.
Prohibited in particular are: Any paragraph headings, commentaries or even individual words, examination schemes, Other signs, Additional sheets. 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.
An assessment is also made if students have participated in the course at least once (e.g. signature performance).
Minimum requirements and assessment criteria
Overall, absence from the course more than twice will result in a negative grade. Excuses for absence are not required (except for the first class).
Distribution of grades:
5: up to 50% (up to 25 points).
4: 50.5% - 63% (25.25 points - 31.5 points)
3: 63.5% - 74.5% (31.75 points - 37.25 points)
2: 75% - 87% (37.5 points - 43.5 points)
1: 87.5% - 100% (43.75 points - 50 points)
From 50.5% (= 25.25 points) the course is positively completed.
The aim of this course is to deepen the students' knowledge of the essential contents, methods and application areas of the Austrian Income Tax Act, Corporate Tax Act and Value Added Tax Act and to extend the basic skills acquired in the lecture Tax Law by means of examples and cases.