Universität Wien FIND

040604 UK Business Taxation (advanced) (2023S)

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

Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


max. 50 participants
Language: German


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:
• Wednesday 01.03.2023 15:00 -15:30: Preliminary meeting
• Wednesday 15.03.2023 15:00 -18:15: 1st + 2nd unit
• Wednesday 22.03.2023 15:00 -18:15: 3rd + 4th unit
• Wednesday 29.03.2023 15:00 -18:15: 5th +6th unit
• Wednesday 19.04.2023 15:00 -16:30: 7th unit: intermediate exam
• Wednesday 10.05.2023 15:00 -18:15: 8th + 9th unit
• Wednesday 17.05.2023 15:00 -18:15: 10th + 11th unit
• Wednesday 07.06.2023 15:00 -16:30: 12th unit: final exam
In any case, the first partial exam (intermediate exam) will take place on Wednesday 19.04.2023 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 Wednesday 07.06.2023 from 15:00 to 16:30 (exam time: 60 minutes).

Wednesday 01.03. 15:00 - 15:30 Digital
Wednesday 15.03. 15:00 - 18:15 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 29.03. 15:00 - 18:15 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 19.04. 15:00 - 16:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 10.05. 15:00 - 18:15 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 17.05. 15:00 - 18:15 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock
Wednesday 07.06. 15:00 - 16:30 Seminarraum 5 Oskar-Morgenstern-Platz 1 1.Stock


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. 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

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

• 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

Aktuelle Auflage des Kodex Steuergesetze
Doralt/Ruppe/Kirchmayr/Mayr, Steuerrecht Band 2 (8. Auflage, 2019)
Zusätzliche Materialien, die zur Vorbereitung der jeweiligen Einheiten zur Verfügung gestellt werden.
PPT-Slides, (die ebenso zeitgerecht für die relevanten Lehrveranstaltungs-Einheiten zur Verfügung gestellt werden).

Association in the course directory

Last modified: Tu 14.03.2023 11:28