Tax Law and Social Security Law

Brief description

  • Profit tax law focusing on payroll tax
  • Audit of payroll tax-dependent charges and contributions
  • Compulsory insurance based on ASVG and GSVG
  • Reporting and disclosure obligations
  • Deduction of charges and contributions
  • Administrative penal law offences, judicial culpability, different liability questions

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Doralt, Steuerrecht, Manz, aktuelle Auflage;
Hofbauer/Krammer/Seebacher, Lohnsteuer, Manz, aktuelle Auflage;
Mosler/Müller/Pfeil, Der SV-Komm, Manz, aktuelle Auflage;
Resch, Sozialrecht, Manz, aktuelle Auflage;
Spiegel, Zwischenstaatliches Sozialversicherungsrecht, Manz, aktuelle Auflage;
Schmidjell-Dommes, Internationales Steuerrecht, LexisNexis, aktuelle Auflage.

Planned learning activities and teaching methods

Lecture, group work, discussion, legal research, sample calculations, cases

Assessment methods and criteria

Continuous assessment and final written exam

Prerequisites and co-requisites

Selected Topics of Applied Labour Law I

Infos

Degree programme

Digital HR & angewandtes Arbeitsrecht

Cycle

Master

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2023

Semester

3 WS

Incoming

No

Learning outcome

After successful completion of the course, students can

  • classify national and transborder income from employment and independent work according to tax law
  • meet the requirements of the reporting and disclosure obligations of General Social Security
  • calculate the charges and contributions in typical cases and avoid indictable underpayment, reduction of taxes/charges and liability in such cases

Course code

1705-21-01-BB-DE-26