Commercial and tax law

Brief description

Corporate legal topics:
Proxy in the corporate legal context
Founding and running a business
Overview of the different types of company
Management, proxy
Liability
Organisation
Fiscal topics:
Tax concept, tax types
Financial constitution, sources of law, principle of legality
Tax procedure
European tax law
Income tax
Corporate tax
Value added tax
Transport tax

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Weber (2019) Unternehmens- und Gesellschaftsrecht
Schummer (2016) Allgemeines Unternehmensrecht (Skriptum)
Kalss/Schauer/Winner (2017) Allgemeines Unternehmensrecht
Lexa/Pummerer (2018) Steuerrecht I + II (Skripten)
Aigner/Bergmann/Bieber et al. (2018) Steuerrecht - Lernen und verstehen

Planned learning activities and teaching methods

Lecture, discussion, case studies.

Assessment methods and criteria

Final written exam (70%)
Content criteria: degree of problem determination and problem characterisation
Formal criteria: completeness of answers, linguistic expression, autonomy of result presentation
Continuous assessment (30%): Individual and group work und presentation including evaluated partial exams, active contributions in the course, complexity of solutions with regards to professional competence and methodical expertise, quality of presentation.

Prerequisites and co-requisites

None.

Infos

Degree programme

Produktionsmanagement Film-, TV- und Streaming

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2023

Semester

5 WS

Incoming

No

Learning outcome

After successful completion of the course, the students can

  • utline the essential differences of corporate legal forms
describe corporate legal questions and identity their meaning for the organisation and management of a company
rganise the legal framework of communication and society’s business activities in proportion to third partieslist the types of success and profit determination and allocate them to the fields of application (and supervisory bodies)
list and allocate the underlying norms of the annual accounts, the tax profit determination, the consolidated accounts and cost accounting
list the offsetting and reconciliation between the types of success and profit determination and explain the different types of offsetting and reconciliation
list, explain and apply the principles of duly accounting.

Course code

1702-23-01-VZ-DE-50