0664 Tax Law in Practice
Sebastian Pfeiffer, LL.M.
Contact details
Weekly hours
Language of instruction
09/12/23 to 09/24/23
Registration via LPIS
Notes to the course
Day Date Time Room
Friday 10/13/23 10:00 AM - 02:00 PM TC.4.04
Friday 10/20/23 10:00 AM - 02:00 PM TC.4.04
Friday 11/10/23 10:00 AM - 02:00 PM TC.4.04
Friday 11/17/23 10:00 AM - 02:00 PM TC.4.04
Friday 11/24/23 10:00 AM - 02:00 PM TC.4.04
Friday 12/01/23 10:00 AM - 12:00 PM TC.4.04

The topics of the units are as follows

- Taxable persons and taxable supplies (unit 1)

- Tax base and tax rate (unit 2)

- Exemptions (unit 3)

- Input VAT deduction (unit 4)

- Tax liability, Place of supply, Miscellaneous (unit 5)

Learning outcomes

After completion of this course, students

- have a deepened understanding of Austrian and EU VAT law

- understand the relevance of CJEU case law in European VAT law

- Analyze case law of the CJEU and other domestic courts

- Critically reflect current issues of EU VAT law.


Attendance requirements

>= 70% attendance


Teaching/learning method(s)

The course envisages a continuous active participation of the students and builds on a mix of lecture, student presentations and in-class discussions of the topics covered by the units/presentations.


The final grade is composed of the following partial performances:

- Student presentations on the topic of the unit (30%)

- Exam (70%)

For a positive completion of the course an overall result of at least 50% is necessary.

Prerequisites for participation and waiting lists

If you have a valid course enrolment but cannot attend this course, please log out via LPIS during the unsubscribe period (until Sep 24th) to make your spot in the course available to other students.

At the end of the registration deadline, students from the waiting list, who do not yet have a valid registration will be assigned to the course. The allocation does not take place according to the position on the waiting list, but according to study progress of the student. Those students who have successfully completed the courses "Basic Tax Law" and "Advanced Tax Law" will be allocated preferentially.


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For bachelor students ("Europäisches Steuerrecht und Spezialfragen aus den für Unternehmen relevanten Gebieten des Steuerrechts").

    1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
    2. For seminar papers, increased attention will be paid to:
  • Whether the processed legal status is up-to-date
  • Correct/existent citations
  • Correct use of abbreviations
  • Comprehension
  • Errors in the outline
Last edited: 2023-10-04