Universität Wien FIND

Return to Vienna for the summer semester of 2022. We are planning to hold courses mainly on site to enable the personal exchange between you, your teachers and fellow students. We have labelled digital and mixed courses in u:find accordingly.

Due to COVID-19, there might be changes at short notice (e.g. individual classes in a digital format). Obtain information about the current status on u:find and check your e-mails regularly.

Please read the information on https://studieren.univie.ac.at/en/info.

040602 UK Tax Law (2022S)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Summary

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).
Registration information is available for each group.

Groups

Group 1

Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.

max. 50 participants
Language: German
LMS: Moodle

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.

Tuesday 26.04. 09:45 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 03.05. 09:45 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 10.05. 09:45 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Tuesday 17.05. 09:45 - 11:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
Friday 27.05. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 08.06. 11:30 - 13:00 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
Tuesday 14.06. 09:45 - 11:15 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
Friday 24.06. 15:00 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Reading list

Current edition of the Code of Tax Laws
Doralt, Steuerrecht 2022, 23. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the course

Literaturempfehlung:
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

Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.

max. 50 participants
Language: German
LMS: Moodle

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.

Wednesday 06.04. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 27.04. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 04.05. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Wednesday 18.05. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Friday 27.05. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 08.06. 09:45 - 11:15 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 15.06. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Friday 24.06. 15:00 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Reading list

Current edition of the Code of Tax Laws
Doralt, Steuerrecht 2022, 23. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the course

Literaturempfehlung:
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

Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.

max. 50 participants
Language: German
LMS: Moodle

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.

Thursday 07.04. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 28.04. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 05.05. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Thursday 19.05. 15:00 - 16:30 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Friday 27.05. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
Thursday 09.06. 15:00 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Friday 17.06. 15:00 - 16:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
Friday 24.06. 15:00 - 16:30 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Reading list

Aktuelle Auflage des Kodex Steuergesetze (69. Auflage, Linde, Stand 01.03.2022)
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

ATTENTION: This course is reserved for students of economics and business. Thus, students from other faculties will automatically be put on the waiting list and admitted on the condition that there are free places available.
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.

Assessment and permitted materials

A total of 50 points can be achieved in this course.
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

Attendance is compulsory for the course. Unexcused absence from the first class automatically leads to deregistration in order to allow students on the waiting list to move up. If you are unable to attend the first class, you must inform us in advance by email in order to continue attending the course.
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.

Examination topics

Contents of the case script „UK Steuerrecht“ and the contents of the textbook Doralt, Steuerrecht 2022, 23rd edition.

Association in the course directory

Last modified: Th 03.03.2022 16:08