040604 UK Business Taxation (advanced) (2021W)
Continuous assessment of course work
Labels
ON-SITE
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 13.09.2021 09:00 to Th 23.09.2021 12:00
- Deregistration possible until Fr 15.10.2021 23:59
Details
max. 50 participants
Language: German
Lecturers
Classes (iCal) - next class is marked with N
ATTENTION: Change as of 22.11.2021
From now on (at least until Christmas) the lessons of this course will be held entirely online via Big Blue Button.
IMPORTANT: The final exam on January 20, 2022, will be held in presence at the Oskar-Morgenstern-Platz.
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 (intermediate exam) will take place on Thursday 11th November 2021 from 9:45 to 11:15 exclusively in presence at Oskar-Morgenstern-Platz (exam time: 30 minutes). Also, the second partial exam (final exam) will take place exclusively in presence only on Thursday 20th January 2021 from 9:45 to 11:15 (exam time: 60 minutes).
- Thursday 30.09. 10:15 - 11:15 Digital (Kickoff Class)
- Wednesday 06.10. 13:15 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 14.10. 09:45 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 21.10. 09:45 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 28.10. 09:45 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 04.11. 09:45 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 11.11. 09:45 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 25.11. 09:45 - 11:15 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 02.12. 13:15 - 14:45 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Thursday 09.12. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 16.12. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 13.01. 13:15 - 14:45 Digital
- Thursday 20.01. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Information
Aims, contents and method of the course
Assessment and permitted materials
A total of 100 points can be achieved in this course.
The criteria for the performance assessment are divided as follows:• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a presentation on a given topic/CJEU-case and the function as a primary discussion partner for the course leader; share of the overall grade: 25% = 25 points)
• an intermediate exam (share of the final grade: 20% = 20 points) and
• a final exam (share of the overall grade: 45% = 45 points).Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
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 paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
The criteria for the performance assessment are divided as follows:• Participation (through clicker questions [single-choice, multiple-choice, cloze, drag&drop via Moodle] during each lessen; share of the overall grade: 10% = 10 points),
• Acting as a sparring partner for an assigned lesson (includes a presentation on a given topic/CJEU-case and the function as a primary discussion partner for the course leader; share of the overall grade: 25% = 25 points)
• an intermediate exam (share of the final grade: 20% = 20 points) and
• a final exam (share of the overall grade: 45% = 45 points).Both exams (intermediate and final) are held in writing in German. Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exams.
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 paragraph references and chains of references.An assessment is also made if students have participated in the course at least once (e.g. signature performance).
Minimum requirements and assessment criteria
Distribution of grades:
1: 87.5% - 100% (87.5 points - 100 points)
2: 75% - 87% (75 points - 87 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
4: 50.5% - 63% (50.5 points - 63 points)
5: up to 50% (up to 50 points).From 50.5% (= 50.5 points) the course is positively completed.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).
1: 87.5% - 100% (87.5 points - 100 points)
2: 75% - 87% (75 points - 87 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
4: 50.5% - 63% (50.5 points - 63 points)
5: up to 50% (up to 50 points).From 50.5% (= 50.5 points) the course is positively completed.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).
Examination topics
Contents
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Volume II (8th edition, 2019) chapter 2 (value added tax) and subchapter 3 (real estate transfer tax) of chapter 6
• the additional materials provided by the institute for the preparation of each class
• the PowerPoint slides provided
• the textbook Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Volume II (8th edition, 2019) chapter 2 (value added tax) and subchapter 3 (real estate transfer tax) of chapter 6
• the additional materials provided by the institute for the preparation of each class
• the PowerPoint slides provided
Reading list
Current edition of the Code of Tax Laws (currently 67th edition, Linde, 1.2.2021)
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Volume 2 (8th edition, 2019)
Additional materials provided in preparation for the relevant classes.
PPT slides (also provided in a timely manner for the relevant class).
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Volume 2 (8th edition, 2019)
Additional materials provided in preparation for the relevant classes.
PPT slides (also provided in a timely manner for the relevant class).
Association in the course directory
Last modified: Fr 12.05.2023 00:12
The aims of the course are dealing in depth with special issues of value added tax law and real estate transfer tax law. Students shall receive the necessary knowledge on value added tax and real estate transfer tax, among other things, by means of CJEU case law and examples. Contents include:
• Basics of value added tax (systematic classification, scope of application, examination sequence)
• Special aspects of the concept of entrepreneur
• Special aspects of the concept of services and the exchange of services
• B2B and B2C trade in goods (special provisions, place of delivery regulations, obligations to provide evidence)
• Chain transactions and triangular transactions
• Electronically provided services
• Special aspects of the assessment basis
• Exemptions from value added tax
• Input VAT deduction
• Transactions treated as supplies or other services (self-supply)
• Business divestments
• Special regulations regarding real estate transactions
• Important aspects of real estate transfer tax