Syllabus

Titel
5389 Introduction to Austrian Tax Law
LV-Leiter/innen
Kurt Anton Ubelhoer, B.A.,M.A., Stephanie Zolles, LL.M. (WU)
Kontakt
  • LV-Typ
    LVP
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
14.02.2019 bis 23.03.2019
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Termine
Wochentag Datum Uhrzeit Raum
Dienstag 26.03.2019 16:30 - 19:00 TC.3.08
Donnerstag 28.03.2019 16:30 - 19:00 TC.3.08
Dienstag 02.04.2019 16:30 - 19:00 TC.3.08
Donnerstag 04.04.2019 16:30 - 19:00 TC.3.08
Dienstag 07.05.2019 16:30 - 19:00 TC.3.08
Donnerstag 09.05.2019 16:30 - 19:00 TC.3.08
Dienstag 14.05.2019 16:30 - 19:00 TC.3.08
Donnerstag 16.05.2019 16:30 - 19:00 TC.3.08
Dienstag 21.05.2019 16:30 - 19:00 TC.3.08
Donnerstag 23.05.2019 16:30 - 19:00 TC.3.08
Mittwoch 05.06.2019 14:00 - 18:00 TC.0.10 Audimax

Inhalte der LV

This lecture aims to familiarise students with the basic conceptual design of the Austrian tax system and its practical importance for business. It focuses on income taxation of individuals and companies as well as on value added tax. It addresses the most important taxes on specific contractual transactions, such as land transfer tax and contract duties. In addition to substantive tax law, it also discusses procedural tax law, including the appeal system and the fiscal penal code. Special attention is laid on the international tax implications. The lecture is divided into 10 sessions this semester, following the order of the chapters in Ubelhoer/Pfeiffer/Huisman/Schaffer, Introduction to Austrian Tax Law, 2nd Edition (3rd Edition, to be published).

Lernergebnisse (Learning Outcomes)

After the course you will be able to understand the basics of:

•    Austrian Income Tax
•    Tax accounting
•    Taxation of different legal forms
•    Austrian Corporate Tax
•    Austrian transactional taxes
•    VAT
•    International Tax Law (Double Tax Conventions)
•    European Tax Law
•    Austria’s Tax Law proceedings

You will also learn how to methodically solve tax case studies and to understand the law and work critically with the Codex.

Regelung zur Anwesenheit

No attendance required, but attendance is highly recommended. Separate sign-up required for the exam. Sign-up for the English language exam not possible without sign-up for the course.

Lehr-/Lerndesign

The class is divided into 5 sessions of 5 hours, or 10 sessions of 2.5 hours. Generally, each 5-hour session will cover 2 modules in the book; each 2.5 hour session will cover 1. However, some longer modules require more time than others. 

Each module will begin with a review of the basic theory covered in that chapter. This will be followed by one practical case study solved by the instructor and then case studies distributed to student teams to be solved and discussed in class.  

The theory review at the beginning is NOT comprehensive but covers only the most important aspects of the chapter. Both the in-class case studies AND the final exam cover ALL the material from the entire course book, not just that which is covered in class. Therefore, it is imperative that all students read and prepare every chapter BEFORE class and bring their questions to the sessions.

 

Leistung(en) für eine Beurteilung

Written exam at the end of the course consisting of open-ended questions as well as case studies. For the exam, a separate registration via LPIS is required.

Instructions for how to register for German exam:

For WU students: sign into LPIS, you can switch to the tab "exam week" in the LPIS system and select the upcoming exam week and there the "Einführung in das Steuerrecht" exam.

For incoming students: have to send an email to pruefungsorganisation@wu.ac.at or contact Ms. Rösch in order to be registered manually (Mag. Anna Rösch, christine.anna.roesch@wu.ac.at).

Teilnahmevoraussetzung(en) und Vergabe von Wartelistenplätzen

The number of students that can attend each course is limited due to seating restrictions and the nature of the course. Registration via LPIS will follow the usual first-come, first-served principle.

Literatur

1 Autor/in: Ubelhoer/Pfeiffer/Huisman/Schaffer
Titel:

Introduction to Austrian Tax Law


Verlag: Facultas
Auflage: 3
Jahr: 2018
Prüfungsstoff: Ja
Empfehlung: Unbedingt notwendige Studienliteratur für alle Studierenden
Art: Buch
2
Titel:

Kodex Steuergesetze (not necessary for exchange students who are not German native Speakers)


Verlag: Linde
Auflage: 63
Jahr: 2018
Prüfungsstoff: Ja

Empfohlene inhaltliche Vorkenntnisse

Matura-level English recommended (level B2).

Relevant chapters of the book Introduction to Austrian Tax Law should be read before those chapters are taught in class. The students should also have a look at the Kodex before each class.

Erreichbarkeit des/der Vortragenden

Lecturers can be contacted via email. Not all lecturers keep office hours.

 

 

Zuletzt bearbeitet: 17.02.2019



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