Universität Wien
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040602 UK Tax Law (2021W)

2.00 ECTS (1.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work
ON-SITE

Summary

1 Wimmer , Moodle
2 Wimmer , Moodle
3 Holzer , Moodle
4 Wimmer , 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).
Registration information is available for each group.

Groups

Group 1

max. 50 participants
Language: German
LMS: Moodle

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.

Translated with www.DeepL.com/Translator (free version)

This course is held exclusively 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).
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
  • 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

Current edition of the Code of Tax Laws
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the course

recommended 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

max. 50 participants
Language: German
LMS: Moodle

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.

This course is held exclusively 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).
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

Current edition of the Code of Tax Laws
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the course

Recommended 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

max. 50 participants
Language: German
LMS: Moodle

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.

This course is held exclusively 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).
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

Current edition of the Code of Tax Laws
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the course

Recommended 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

max. 50 participants
Language: German
LMS: Moodle

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.

This course is held exclusively 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).
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

Current edition of the Code of Tax Laws
Doralt, Steuerrecht 2021, 22. edition.
Case script UK Steuerrecht as made available at Moodle learning platform at the beginning of the course

Recommended 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

ATTENTION: This course is reserved for students of economics and business. Thus, students from other faculties will automatically be put on the waiting list and admitted on the condition that there are free places available.
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.

Assessment and permitted materials

A total of 50 points can be achieved in this course.
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

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).
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.

Examination topics

Contents of the case script „UK Steuerrecht“ and the contents of the textbook Doralt, Steuerrecht 2021, 22nd edition.

Association in the course directory

Last modified: Fr 12.05.2023 00:12