Group Law and Valuation

Brief description

Overview of Austrian and European group law and selected legal issues, e.g. legal framework of group formation, tax treatment of investment income, transfer pricing, group consolidation, limits of permissibility of transactions between group companies, group privileges, group insolvency law, horizontal liability and enforcement, equity financing in groups, labour law aspects of group law.

Mode of delivery

face to face

Type

compulsory

Planned learning activities and teaching methods

Lecture, assignments, student participation, student presentations, brainstorming, legal research, case discussion and analyses, legal writing, drafting of corporate statutes.

Assessment methods and criteria

Written final exam (70%);
Continuous assessment, student participation, group discussion and analysis of legal problems (30%)
Content-related assessment criteria: degree of problem identification and problem characterisation, complexity of the solutions.
Formal criteria: completeness of the answers, task-specific requirements, linguistic differentiation of the presentation of results.

Prerequisites and co-requisites

none

Infos

Degree programme

European Economy & Business Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2024

Semester

4 SS

Incoming

Learning outcome

After successful completion of this course, students can
· explain principles of corporate law and accounting with respect to corporate groups,
· argue legally in the field of corporate law and accounting, both in speaking and in writing,
· interpret bylaws and articles of association,
· analyse and solve practical cases relating to corporate groups, in particular group formation, protection of minority shareholders, related party transactions, group insolvency law and labour law.

Course code

0389-20-01-VZ-DE-45c

Group Law and Valuation