Universität Wien

040601 VO Tax Law (2023W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
ON-SITE

Die Vorlesung findet grundsätzlich in Präsenzform am Oskar-Morgenstern-Platz statt. Gleichzeitig werden sämtliche Einheiten der Vorlesung via u:stream und Moodle auch digital zur Verfügung gestellt.
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Details

Language: German

Examination dates

Lecturers

Classes (iCal) - next class is marked with N

This course is held exclusively in German and will only take place in presence at Oskar-Morgenstern-Platz.

The exam dates for the winter semester 2023/2024 are:
Monday 05.02.2024 12:15 - 15:00 Lecture halls 14 and 1
Thursday 29.02.2024 13:15 - 16:30 Lecture halls 14 and 1
Friday 26.04.2024 13:15 - 16:30 Lecture halls 4 and 1
Friday 28.06.2024 13:15 - 16:30 Lecture halls 4 and 1

The first exam date of the winter semester 2023/24 on 05.02.2024 is also the last exam date of the summer semester 2023

  • Friday 06.10. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 20.10. 09:45 - 13:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 27.10. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 03.11. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 10.11. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 24.11. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 01.12. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 15.12. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 12.01. 09:45 - 13:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
  • Friday 12.01. 15:00 - 18:15 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 19.01. 11:30 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
  • Friday 26.01. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß

Information

Aims, contents and method of the course

The aim is to learn the essential contents, methods and scope of tax law. The students recognise the importance of tax law for the economy and understand its connection with other legal disciplines. By acquiring basic knowledge of tax law, students should be able to examine both entrepreneurial and non-entrepreneurial circumstances with regard to their consequences in terms of income, value added and transaction taxation. This includes:
• principles of the determination of taxable profits, taxable income and income taxation
• the taxation of various legal forms (partnerships, corporations),
• particularities regarding the taxation of affiliated companies,
• the entrepreneur’s obligation to pay value added tax,
• the system of legal transaction taxes,
• particularities of the taxation of cross-border activities,
• the European legal framework of tax law and
• procedural aspects of tax law and possibilities of legal enforcement.

The contents are taught by the lecturer on the basis of the relevant legal provisions and by means of practical case studies, as they are also part of the written exam. Students are expected to prepare for the relevant classes using the specified literature.

Assessment and permitted materials

The assessment is based on a written exam. The exam is held in German and lasts 90 minutes. All exams for the lecture regarding tax law will take place exclusively in presence at Oskar-Morgenstern-Platz.

Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exam.
Regarding highlighting and labelling of law texts: 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 references and chains of references.

Minimum requirements and assessment criteria

A total of 100 points can be achieved in the exam; from 50.5% (= 50.5 points) the exam is passed. In addition, the following distribution of grades applies:

5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)

Bonus points:
Up to 10 bonus points can be earned through participation in the lecture units. These points will be added to your exam result of the exam VO Tax Law as bonus points, provided that you have properly registered for the lecture Tax Law. These bonus points are not part of the regular point scheme of the exam VO Tax Law; in total, including regular points and bonus points, you can therefore achieve 110 out of 100 points. This only applies if you take the VO Tax Law exam within the 3 exam dates of the semester in which you attended the Tax Law lecture. For the WS 2023/2024 these are the exam dates 05.02.2024, 29.02.2024, and 26.04.2024. The earned bonus points from the lecture units can only be redeemed at your first attempt at the exam Tax Law within this period of time and will automatically be added to your exam result.

Bonus points will only be awarded for verbal participation to those students who attend the lecture units in presence.

Examination topics

Contents
of the textbook Doralt/Hohenwarter, Steuerrecht 2023, 24th edition (2023) ISBN 978-3-214-04274-5,
of the case studies as well as the PPT-slides.

Reading list

Current edition of Code of Tax Laws (72th edition, Linde, 2023)
Doralt/Hohenwarter, Steuerrecht 2023, 24th edition (2023) ISBN 978-3-214-04274-
To deepen and complement: Doralt/Ruppe/Mayr/Kirchmayr-Schliesselberger (Hrsg) Grundriss des Österreichischen Steuerrechts Band I, 12th edition (Manz, 2019) und Doralt/Ruppe/Ehrke-Rabel (Hrsg) Grundriss des Österreichischen Steuerrechts Band II, 8th edition.
Case studies and PPT-Slides (are provided for the relevant lectures).

Association in the course directory

Last modified: Mo 17.06.2024 13:25