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[ 515MAATSTUK20 ] KS Value Added Tax and Transfer Taxes
Versionsauswahl
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS B2 - Bachelor's programme 2. year Business Administration Michael Tumpel 2 hpw Johannes Kepler University Linz
Detailed information
Original study plan Bachelor's programme Business Administration 2025W
Learning Outcomes
Competences
Learning Outcomes

The students are able to recognize the relevant legal basis of Austrian sales tax law and the most important traffic taxes and have the necessary methodological skills to independently process traffic tax and sales tax cases in a solution-oriented manner.

Skills Knowledge
Learning Outcomes

  • LO4: Presentation and reproduction of the relevant legal bases of Austrian sales tax law as well as real estate transfer tax and fees (k2)
  • LO5: Classification of sales tax and transfer taxes in the system of Austrian tax law (k3)
  • LO6: Analysis and interpretation of selected sales tax and transfer tax case studies (k4, k5)
  • LO7: Assessment of the effects of sales tax and transfer taxes on business decisions (k5, k6)
Learning Outcomes

  • LO1: Knowledge of Austrian VAT law including the rules for the internal market
  • LO2: Knowledge of the basics of VAT in EU VAT law
  • LO3: Basics and central principles of VAT and important transaction taxes
Criteria for evaluation Two written exams based on case studies and participation
Methods Presentation of the theoretical foundations and application to case studies
Language German
Study material Kofler/Tumpel, Steuerrecht – Lernen und Verstehen (aktuelle Auflage) oder ein vergleichbares Lehrbuch; Kodex Steuergesetze (Studienausgabe); Richtlinien des BMF
Changing subject? Yes
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority