| Detailed information |
| Pre-requisites |
(*)nur Studierende, die im Master Steuerrecht und Steuermanagement inskribiert sind, sind zur Anmeldung dieser LVA zugelassen
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| Original study plan |
Master's programme Master's programme Tax Law and Tax Management 2025W |
| Learning Outcomes |
Competences |
| Students are able to recognize the relevant legal bases of Austrian sales tax law and the most important transfer taxes and have the necessary methodological skills to work independently on transfer tax and sales tax cases in a solution-oriented manner.
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| Skills |
Knowledge |
- Presentation and reproduction of the relevant legal bases of Austrian VAT law as well as real estate transfer tax and fees (k2)
- Classification of sales tax and transfer taxes in the Austrian tax law system (k3)
- Analysis and interpretation of selected sales tax and transfer tax case studies (k4, k5)
- Assessment of the effects of VAT and transaction taxes on business decisions (k5, k6)
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- Knowledge of Austrian VAT law including the regulations for the internal market
- Knowledge of the basics of value added tax in EU VAT law
- Main features and central principles of value added tax and important transaction taxes
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| Criteria for evaluation |
(*)Zwei schriftliche Teilklausuren anhand von Fallbeispielen und Mitarbeit
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| Methods |
(*)Vortrag der theoretischen Grundlagen und Anwendung auf Fallbeispiele
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| Language |
German |
| Study material |
(*)Kofler/Tumpel, Steuerrecht – Lernen und Verstehen (aktuelle Auflage) oder ein vergleichbares Lehrbuch; Kodex Steuergesetze (Studienausgabe); Richtlinien des BMF
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| Changing subject? |
Yes |
| Is completed if |
(*)572BTAXUSTK15 KS Umsatzsteuer und Verkehrsteuern (Einstiegskurs) (3 ECTS, 2SSt) oder
515MAATSTUK20 KS Umsatzsteuer und Verkehrsteuern (3 ECTS, 2SSt) absolviert wurden.
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