Universität Wien
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040604 UK Business Taxation (advanced) (2022W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
MIXED
Moodle

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).

Details

max. 50 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

This course is held 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). Only the preliminary meeting takes place online.
The course takes place as a block course:
• Thursday 29.09.2022 16:00 -18:00: Preliminary meeting
• Thursday 06.10.2022 15:00 -18:15: 1st + 2nd unit
• Thursday 13.10.2022 15:00 -18:15: 3rd + 4th unit
• Thursday 20.10.2022 15:00 -18:15: 5th unit
• Thursday 27.10.2022 15:00 -16:30: 6th unit: intermediate exam
• Thursday 03.11.2022 15:00 -18:15: 7th + 8th unit
• Thursday 10.11.2022 15:00 -18:15: 9th + 10th unit
• Thursday 17.11.2022 15:00 -18:15: 11th unit
• Thursday 01.12.2022 15:00 -16:30: 12th unit: final exam
In any case, the first partial exam (intermediate exam) will take place on Thursday 27th October 2022 from 15:00 to 16:30 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 1st December 2022 from 15:00 to 16:30 (exam time: 60 minutes).

  • Thursday 29.09. 16:00 - 18:00 Digital
  • Thursday 06.10. 15:00 - 18:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Thursday 13.10. 15:00 - 18:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 20.10. 15:00 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 27.10. 15:00 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 03.11. 15:00 - 18:15 Seminarraum 16 Oskar-Morgenstern-Platz 1 3.Stock
  • Thursday 17.11. 15:00 - 18:15 Hörsaal 17 Oskar-Morgenstern-Platz 1 2.Stock
  • Thursday 01.12. 15:00 - 16:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

ATTENTION: strongly recommended prerequisite is the prior completion of the module “Tax Law”; knowledge of the contents of the lecture Tax Law as well as UK Tax Law is assumed.
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

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).

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).

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

Reading list

Current edition of the Code of Tax Laws (currently 69th edition, Linde, 1.3.2022)
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: Th 11.05.2023 11:27