040602 UK Tax Law (2021W)
Labels
Summary
Registration/Deregistration
- Registration is open from Mo 13.09.2021 09:00 to Th 23.09.2021 12:00
- Registration is open from Mo 27.09.2021 09:00 to We 29.09.2021 12:00
- Deregistration possible until Fr 15.10.2021 23:59
Groups
Group 1
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 UK Tax Law will be held entirely online via Big Blue Button.
IMPORTANT: The interim exam on December 9, 2021, as well as the final exam on January 27, 2022, will be held in presence at the Oskar-Morgenstern-Platz. For on-site exams, the following applies to all participants: 2.5 G AND the obligation to present a current PCR test. The FFP2 mask obligation remains in force.
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 will take place on Thursday 9.12.2021 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 Thursday 27.1.2021 from 8:00 - 9:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
- Wednesday 10.11. 09:45 - 13:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Wednesday 17.11. 08:00 - 11:15 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 24.11. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 01.12. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
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Thursday
09.12.
13:15 - 14:45
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock - Wednesday 15.12. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 12.01. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Wednesday 19.01. 11:30 - 14:45 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 27.01. 08:00 - 09:30 Digital
Reading list
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courserecommended literature:
In particular Doralt, Steuerrecht 2021, 22nd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Group 2
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 UK Tax Law will be held entirely online via Big Blue Button.
IMPORTANT: The interim exam on December 9, 2021, as well as the final exam on January 27, 2022, will be held in presence at the Oskar-Morgenstern-Platz. For on-site exams, the following applies to all participants: 2.5 G AND the obligation to present a current PCR test. The FFP2 mask obligation remains in force.
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 will take place on Thursday 9.12.2021 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 Thursday 27.1.2021 from 8:00 - 9:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
- Thursday 11.11. 16:45 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 18.11. 16:45 - 20:00 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 25.11. 16:45 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 02.12. 16:45 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
-
Thursday
09.12.
13:15 - 14:45
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß - Thursday 16.12. 16:45 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 13.01. 16:45 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 20.01. 16:45 - 20:00 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 27.01. 08:00 - 09:30 Digital
Reading list
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courseRecommended literature:
In particular Doralt, Steuerrecht 2021, 22nd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Group 3
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 UK Tax Law will be held entirely online via Big Blue Button.
IMPORTANT: The interim exam on December 9, 2021, as well as the final exam on January 27, 2022, will be held in presence at the Oskar-Morgenstern-Platz. For on-site exams, the following applies to all participants: 2.5 G AND the obligation to present a current PCR test. The FFP2 mask obligation remains in force.
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 will take place on Thursday 9.12.2021 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 Thursday 27.1.2021 from 8:00 - 9:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
- Monday 08.11. 11:30 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Friday 12.11. 11:30 - 14:45 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Monday 22.11. 11:30 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 29.11. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 09.12. 13:15 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 13.12. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 10.01. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Monday 17.01. 11:30 - 14:45 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 27.01. 08:00 - 09:30 Digital
Reading list
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courseRecommended literature:
In particular Doralt, Steuerrecht 2021, 22nd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Group 4
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 UK Tax Law will be held entirely online via Big Blue Button.
IMPORTANT: The interim exam on December 9, 2021, as well as the final exam on January 27, 2022, will be held in presence at the Oskar-Morgenstern-Platz. For on-site exams, the following applies to all participants: 2.5 G AND the obligation to present a current PCR test. The FFP2 mask obligation remains in force.
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 will take place on Thursday 9.12.2021 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 Thursday 27.1.2021 from 8:00 - 9:30 (exam time: 45 minutes) at Oskar-Morgenstern-Platz.
- Friday 19.11. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 19.11. 13:15 - 14:45 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 26.11. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 26.11. 11:30 - 13:00 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 03.12. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 03.12. 09:45 - 11:15 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Thursday 09.12. 13:15 - 14:45 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Friday 10.12. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 10.12. 09:45 - 11:15 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Friday 17.12. 08:00 - 09:30 Hörsaal 14 Oskar-Morgenstern-Platz 1 2.Stock
- Friday 17.12. 09:45 - 11:15 Hörsaal 4 Oskar-Morgenstern-Platz 1 Erdgeschoß
- Friday 07.01. 08:00 - 09:30 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Friday 07.01. 09:45 - 11:15 Hörsaal 6 Oskar-Morgenstern-Platz 1 1.Stock
- Thursday 27.01. 08:00 - 09:30 Digital
Reading list
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the courseRecommended literature:
In particular Doralt, Steuerrecht 2021, 22nd edition supplemented by Doralt/Ruppe, Grundriss des Österreichischen Steuerrechts Band I (12th edition) und Band II (8th edition).
Information
Aims, contents and method of the course
Assessment and permitted materials
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: 3 points (corresponds to 6%), participation by written solution of 3 cases: 3 points (corresponds to 6%).
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
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.
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.