Syllabus

Titel
0902 Introduction to Tax Law
LV-Leiter/innen
Sebastian Pfeiffer, LL.M., Kurt Anton Ubelhoer, B.A.,M.A., Svitlana Buriak, LL.M.
Kontakt
  • LV-Typ
    LVP
  • Semesterstunden
    2
  • Unterrichtssprache
    Englisch
Anmeldung
17.09.2020 bis 20.09.2020
Anmeldung über LPIS
Hinweise zur LV
Planpunkt(e) Bachelor
Termine
Wochentag Datum Uhrzeit Raum
Dienstag 13.10.2020 10:00 - 12:30 TC.0.04
Donnerstag 15.10.2020 10:00 - 12:30 Online-Einheit
Dienstag 20.10.2020 10:00 - 12:30 Online-Einheit
Donnerstag 22.10.2020 10:00 - 12:30 Online-Einheit
Dienstag 27.10.2020 10:00 - 12:30 Online-Einheit
Donnerstag 29.10.2020 10:00 - 12:30 Online-Einheit
Dienstag 03.11.2020 10:00 - 12:30 Online-Einheit
Donnerstag 05.11.2020 10:00 - 12:30 Online-Einheit
Dienstag 10.11.2020 10:00 - 12:30 Online-Einheit
Donnerstag 12.11.2020 10:00 - 12:30 Online-Einheit
Freitag 27.11.2020 16:00 - 19:00 Online-Einheit

Ablauf der LV bei eingeschränktem Campusbetrieb

The first and tenth (last) modules will take place on campus, circumstances permitting.

All other classes will be held in distance mode via Microsoft Teams.

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, 3rd Edition.

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).

Literatur

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

Introduction to Austrian Tax Law


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

KODEX Studienausgabe Steuergesetze 2020


Verlag: Linde
Auflage: 3rd, Stand 15.02.2020
Anmerkungen: This is essential for all WU students. Incoming students do not need to purchase this book.
Jahr: 2020
Prüfungsstoff: Ja
Art: Buch

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.

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.

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.

Zuletzt bearbeitet: 01.10.2020



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