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| Detailed information |
| Pre-requisites |
(*)KS Bilanzierung nach UGB,
KS Steuern
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| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
| Learning Outcomes
The students are familiar with the tax procedural rules according to the Federal Tax Code (BAO). They understand how its legal provisions supplement the types of taxes they already know and which formal steps and obligations arise for companies as a result. They can derive the procedural tax rights and obligations of companies from the legal basis and independently work out the procedural steps that regularly arise on the part of taxpayers (e.g. tax returns, notifications of the opening of a business, applications for extensions of deadlines and payment relief). In addition, students know and understand the course of the tax appeal procedure before the administrative courts, can characterize the possibilities of legal protection arising from this and prepare appeal briefs. In addition, students can independently analyze problem cases in procedural law and assess them with regard to both possible legal protection instruments and appeal arguments and, conversely, impending consequences under procedural or financial criminal law.
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| Skills |
Knowledge |
| Learning Outcomes
After completing the course, students are able to:
- LO5: describe and explain the steps of the tax procedure, the general rights and obligations of companies in it and the course of the appeal procedure according to the BAO regulations, specifying the respective legal basis (k2)
- LO6: understand the structure and content of administrative court decisions in tax proceedings, classify them in the course of the procedure and derive the key statements for the further course of the procedure from them (k2, k3)
- LO7: independently prepare key procedural documents for the tax authorities, in particular tax returns for income, corporation and sales tax, advance sales tax returns, notification of business openings, procedural applications (e.g. for an extension of time, payment relief) and appeals (k3)
- LO8: analyze and evaluate facts from the tax procedure in order to determine
- which (procedural) legal provisions are relevant in the specific situation are,
- whether these have been applied correctly and
- what options are open to taxpayers with regard to possible legal protection (e.g. by filing a complaint) or other legal remedies (e.g. extensions of deadlines) against official acts and
- what consequences taxpayers face if they violate their own rights (k4, k5)
- LO9: to develop procedural arguments for possible legal remedies in favor of taxpayers, particularly in areas of tax authority discretion (k6).
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Learning Outcomes
- LO1: System and structure of the Federal Tax Code (BAO) and its procedural principles
- LO2: Legal sources for related and supplementary tax formal obligations in income tax, corporate tax and sales tax
- LO3: Legal provisions of the BAO (including their interpretation and application) on the parties to the proceedings and their communication, on the formal tax compliance obligations of companies in the internal (e.g. record-keeping obligations, bookkeeping) and external (e.g. declaration obligations) areas, on investigations by the tax authorities, on the options for action of those subject to the law (e.g. requests for extensions of deadlines) and on the appeal process
- LO4: Offences under financial criminal law, insofar as they sanction procedural breaches of duty, and the possibility of self-disclosure in tax law that exempts from punishment
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| Criteria for evaluation |
Over the course of the semester, students receive eight of the above-mentioned independent work assignments (each to be completed within around two weeks). At least seven of these must be completed in order to complete the course in order to accurately cover the range of skills to be learned. In addition, each of these assignments is given points (with all tasks having the same maximum number of points), which assess the technical correctness, but also the degree of evident preparation and effort. These points, along with verbal explanations, serve as individual feedback for the students. The assessment also takes into account how well the students can explain and defend their solutions in the group discussion. For a positive assessment, at least half of the total possible points from seven assignments must be achieved. The eighth work assignment can be completed voluntarily and serves as an opportunity to gain "bonus points" (which can improve the assessment, but cannot change it from a negative to a positive one).
The work tasks include in particular the analysis of tax procedural findings of the administrative courts (above LO6), the preparation of written procedural files (above LO7) and the reasoned case solution (above LO8) including the requirement to develop independent arguments for written submissions (above LO9).
In addition to this interactive component, there is a final written exam in which the students are asked to answer theoretical questions (above LO1) and solve procedural law case examples with legal justification, in particular by explaining possible legal remedies and arguments for them (above LO8 and 9). The exam answers are assessed with points, whereby at least half of the total points must be achieved. Provided that both this exam and the work assignments have been completed successfully, the overall assessment is made up of 50% of the points from both components by adding the points together. The high weighting of the exam allows the students' evident preparation and effort to be more appreciated in the assignments during the semester, while the exam answers are evaluated in particular for their technical accuracy. Furthermore, the final assessment therefore reflects skills 4 and 5, which are represented in both components and represent the highest level of competence pursued by the course.
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| Methods |
As an intensive course, the course methodically relies on a combination of knowledge transfer and independent knowledge acquisition and application by the students. The necessary basic legal knowledge is initially imparted primarily through lecture input from the teacher and by means of digitally available on-demand teaching videos (presentation slides with verbal commentary). An essential component is the exercises that the students prepare independently in individual work, which can be divided into two categories: Firstly, these are case studies on procedural problem situations in which short facts are to be evaluated with regard to the correct application of tax procedural law and possible options for action and/or consequences for the taxpayers concerned are to be shown and legally justified or argued. Secondly, the students deal with formal procedural steps and prepare tax returns themselves (on the basis of given facts) and written submissions for tax and appeal proceedings or analyze sovereign decisions in the form of notices from the tax offices or findings/decisions from the administrative courts. These assignments are then discussed in group meetings with the course leader and solved from a technical perspective; the students also receive individual feedback on their submissions. Through these three steps (transfer of knowledge, application in the legally based case solution and application in a procedural manner), the students are taught both the basic legal knowledge and its independent application.
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| Language |
German |
| Study material |
- Collection of laws on tax procedural law
- Presentation slides
- Textbook on tax (procedural) law, e.g. JKU Tax, Tax Law (in the most recent edition) or Tanzer/Unger, BAO (in the most recent edition)
- Literature provided for the drafting of tax pleadings (e.g. Drapela/Knechtl, Applications and legal remedies under the BAO [2022])
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| Changing subject? |
Yes |
| Further information |
LVA to deepen your knowledge in the area of taxes in the major "Accounting and Tax Management" (alternative: specialization in the area of corporate accounting with "IK Konzernrechnungslegung" possible)
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