040602 UK Tax Law (2022W)
Continuous assessment of course work
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ON-SITE
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 is open from Mo 12.09.2022 09:00 to Fr 23.09.2022 12:00
- Deregistration possible until Fr 14.10.2022 23:59
Registration information is available for each group.
Groups
Group 1
Sie können bei der Anmeldung zu den Kursen Steuerrecht zusätzlich zur Punktevergabe, Präferenzen setzen. Hierbei können Sie die Kurse entsprechend Ihrer Präferenz reihen. Also jene Veranstaltung, zu der Sie am allerliebsten gehen würden als Erstes, jene, die für Sie ebenfalls passt, an zweiter Stelle usw.
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
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. Should the epidemiological situation require it, the course will be continued in a deviating, digital or hybrid form.In any case, the first partial exam will take place on Thursday 15.12.2022 from 13:15-14:45 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Wednesday 25.01.2023 from 9:45 - 11:15 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.- Monday 07.11. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 14.11. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 21.11. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 28.11. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 05.12. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
-
Thursday
15.12.
13:15 - 14:45
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock - Monday 09.01. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
- Monday 16.01. 13:15 - 14:45 Hörsaal 7 Oskar-Morgenstern-Platz 1 1.Stock
-
Wednesday
25.01.
09:45 - 11:15
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
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: 6 points (corresponds to 12%)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.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
1st partial exam: 22 points (corresponds to 44%)
2nd partial exam: 22 points (corresponds to 44%)
Oral participation in the classes: 6 points (corresponds to 12%)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.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 notify us via email prior to the start of the first class 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.
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.
Group 2
Sie können bei der Anmeldung zu den Kursen Steuerrecht zusätzlich zur Punktevergabe, Präferenzen setzen. Hierbei können Sie die Kurse entsprechend Ihrer Präferenz reihen. Also jene Veranstaltung, zu der Sie am allerliebsten gehen würden als Erstes, jene, die für Sie ebenfalls passt, an zweiter Stelle usw.
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
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. Should the epidemiological situation require it, the course will be continued in a deviating, digital or hybrid form.In any case, the first partial exam will take place on Thursday 15.12.2022 from 13:15-14:45 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Wednesday 25.01.2023 from 9:45 - 11:15 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.- Friday 11.11. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 18.11. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 25.11. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 02.12. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
-
Thursday
15.12.
13:15 - 14:45
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock - Friday 16.12. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 13.01. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 20.01. 13:15 - 14:45 Hörsaal 10 Oskar-Morgenstern-Platz 1 2.Stock
-
Wednesday
25.01.
09:45 - 11:15
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
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: 6 points (corresponds to 12%).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.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
2nd partial exam: 22 points (corresponds to 44%)
Oral participation in the classes: 6 points (corresponds to 12%).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.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 notify us via email prior to the start of the first class 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.
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 notify us via email prior to the start of the first class 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.
Group 3
Sie können bei der Anmeldung zu den Kursen Steuerrecht zusätzlich zur Punktevergabe, Präferenzen setzen. Hierbei können Sie die Kurse entsprechend Ihrer Präferenz reihen. Also jene Veranstaltung, zu der Sie am allerliebsten gehen würden als Erstes, jene, die für Sie ebenfalls passt, an zweiter Stelle usw.
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
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. Should the epidemiological situation require it, the course will be continued in a deviating, digital or hybrid form.In any case, the first partial exam will take place on Thursday 15.12.2022 from 13:15-14:45 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Wednesday 25.01.2023 from 9:45 - 11:15 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.- Tuesday 08.11. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 15.11. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 22.11. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 29.11. 13:15 - 14:45 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 06.12. 13:15 - 14:45 Hörsaal 3 Oskar-Morgenstern-Platz 1 Erdgeschoß
-
Thursday
15.12.
13:15 - 14:45
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock - Tuesday 10.01. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Tuesday 17.01. 13:15 - 14:45 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
-
Wednesday
25.01.
09:45 - 11:15
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
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%)
Oal participation in the classes: 6 points (corresponds to 12%).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.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
1st partial exam: 22 points (corresponds to 44%)
2nd partial exam: 22 points (corresponds to 44%)
Oal participation in the classes: 6 points (corresponds to 12%).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.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 notify us via email prior to the start of the first class 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.
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.
Group 4
Sie können bei der Anmeldung zu den Kursen Steuerrecht zusätzlich zur Punktevergabe, Präferenzen setzen. Hierbei können Sie die Kurse entsprechend Ihrer Präferenz reihen. Also jene Veranstaltung, zu der Sie am allerliebsten gehen würden als Erstes, jene, die für Sie ebenfalls passt, an zweiter Stelle usw.
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
Nach Ende der Anmeldefrist werden die Plätze zugeteilt. Es wird versucht, die höchste Präferenz zu ermöglichen. Wenn es für diese Veranstaltung weniger Plätze gibt als Studierende, welche die Veranstaltung als erste Präferenz angegeben haben, wird auf die zweite Präferenz ausgewichen usw.
Ein Wechsel in eine andere Gruppe NACH der Zuteilung ist leider nicht möglich!
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. Should the epidemiological situation require it, the course will be continued in a deviating, digital or hybrid form.In any case, the first partial exam will take place on Thursday 15.12.2022 from 13:15-14:45 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 45 minutes). Also, the second partial exam will take place in presence only on Wednesday 25.01.2023 from 9:45 - 11:15 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.- Wednesday 09.11. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 16.11. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 23.11. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 30.11. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 07.12. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
-
Thursday
15.12.
13:15 - 14:45
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock - Wednesday 11.01. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
- Wednesday 18.01. 08:00 - 09:30 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
-
Wednesday
25.01.
09:45 - 11:15
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
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%)
Oal participation in the classes: 6 points (corresponds to 12%).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.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
1st partial exam: 22 points (corresponds to 44%)
2nd partial exam: 22 points (corresponds to 44%)
Oal participation in the classes: 6 points (corresponds to 12%).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.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 notify us via email prior to the start of the first class 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.
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.
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.
Examination topics
Contents of the case script „UK Steuerrecht“ and the contents of the textbook Doralt, Steuerrecht 2022, 23rd edition.
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 courseLiterature recommendations:
In particular Doralt, Steuerrecht 2022, 23rd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Doralt, Steuerrecht 2022, 23. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courseLiterature recommendations:
In particular Doralt, Steuerrecht 2022, 23rd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Association in the course directory
Last modified: Th 18.08.2022 14:07