Courses
Faculty of Law
INFO
Bachelor's Programme Business Law according to the curriculum 2015 (180 ECTS-Credits, 6 semesters)
Compulsory Modules (165 ECTS-Credits)
Compulsory Module 8: Tax Law (10 ECTS-Credits, 5 h)
Prerequisites for registration: none
Learning Outcome: After successful completion of this module, students are able to recognize and comply with tax obligations in terms of best compliance including the use of legal tax compliance
potentials. They are able to recognize and implement tax compliance paths within the
framework of the laws.
312501
VO Financal Law: Value added tax, land transfer tax, fees and procedural tax law (VO / 3h / 6 ECTS-AP)
Reinhold Beiser
Details of this course
Bachelor's Programme Business Law according to the curriculum 2023 (180 ECTS-Credits, 6 semesters)
Compulsory Modules (164 ECTS-Credits)
Compulsory Module 11: Tax Law (10 ECTS-Credits, 5 h)
Prerequisites for registration: none
Learning Outcome: The students have in-depth knowledge of income tax law (income and corporate tax), turnover tax and transfer tax law. They have knowledge of fee and tax procedure law. Students will be able to make the best tax decisions in the context of business start-ups, ongoing taxation and business termination. They have the ability to critically reflect on relevant findings from teaching and case law. They are able to independently process and solve complex issues.
312501
VO Financal Law: Value added tax, land transfer tax, fees and procedural tax law (VO / 3h / 6 ECTS-AP)
Reinhold Beiser
Details of this course
INFO
Diploma Programme Law according to the Curriculum 2020 (240 ECTS-Credits, 8 semesters)
Second Part of Studies (§ 8)
7. Financial Law (6 ECTS-Credits, 3 h)
312501
VO Financal Law: Value added tax, land transfer tax, fees and procedural tax law (VO / 3h / 6 ECTS-AP)
Reinhold Beiser
Details of this course
12. Practical course from three different subjects according to no. 1 to 10 (2 ECTS-Credits, 2 h)
13. Seminar from one of the subjects according to no. 1 to 11 and §7 no. 3 and 4 (2 ECTS-Credits, 2 h)
The third part of the study programme consists of
1. linked elective subjects acc. to §§10 and 11 corresponding to 30 ECTS-Credits,
2. free elective subjects corresponding to 12 ECTS-Credits and
3. the Diploma Thesis corresponding to 21 ECTS-Credits.
Linked elective subjects have to be chosen to the following extent;
1. 10 ECTS-Credits from the same group of electives acc. to §10,
2. further 10 ECTS-Credits from the same group of electives acc. to §10 as well as
3. further 10 ECTS-Credits from the groups of electives acc. to §10 or from individual
elective subjects acc. to §11.
Third Part of Studies
INFO
Diploma Programme Law according to the Curriculum 2001
Second Part of Studies (§ 12)
7. Financial Law (6 ECTS-Credits, 3 h)
312501
VO Financal Law: Value added tax, land transfer tax, fees and procedural tax law (VO / 3h / 6 ECTS-AP)
Reinhold Beiser
Details of this course
11. Practical course from one of the five subjects according to No 5 to 9 (2 ECTS-Credits, 2 h)
12. Seminar from one of the ten subjects according to No 1 to 9 and § 10 Para 1 No 5 (Criminal Law and Criminal Procedure) (2 ECTS-Credits, 2 h)
COURSES
Elective Subjects (§ 5) (13 h)
For further information about courses click COURSES.
Master's Programme Business, Digitalisation and Sustainability Law according to the curriculum 2024 (120 ECTS-Credits, 4 semesters)
General Part - Compulsory Modules (40 ECTS-Credits)
Compulsory Module 6: Research Colloqium for the Master's Thesis (2 ECTS-Credits, 2 h)
Prerequisites for registration: positive completion of the compulsory module, the subject of which is also the topic of the Master¿s Thesis.
Learning Outcome: Students are able to independently apply theoretical and methodological instruments of law to a scientific question. They can justify the results of their work in a comprehensible and understandable way. They are familiar with the rules of good scientific practice and can apply them.
Specialisation in Economy (52 ECTS-Credits)
Compulsory Module: (36 ECTS-Credits)
Compulsory Module 2: Tax Law and Business Taxation (10 ECTS-Credits, 5 h)
Prerequisites for registration: none
Learning Outcome: Students have the ability to solve complex tax problems across all tax types.
They are able to assess corporate finance issues from the perspective of corporate law, tax law and business management and find interdisciplinary solutions.
Students are familiar with issues of business taxation and are able to develop alternative decisions based on their knowledge of tax effects on companies. Students have the necessary knowledge of the Federal Fiscal Code in order to find tax-optimised solutions with the help of procedural law.
INFO
Master's Programme Business Law according to the curriculum 2016 (120 ECTS-Credits, 4 semesters)
Compulsory Modules (85 ECTS-Credits)
Compulsory Module 8: Tax Law (5 ECTS-Credits, 4 h)
Prerequisites for registration: none
Learning Outcome: The tax declaration process from tax return to tax audits to tax bills are dealt with in a practiceorientated way. Possibilities of legal protection (BFG, VwGH, VfGH, European Court) are presented. Special topics relating to business taxes (income tax and corporate tax, VAT, real estate transfer tax, corporate restructuring tax law) and international tax law (DBA, mother-daughter regulations and merger regulations, legal regulations of the European Court) are dealt with in a practice-orientated way. Insights into the tasks of conventional trustees (WirtschaftstreuhänderInnen), commercial lawyers and tax departments are given.
Compulsory Module 12: Research Colloquium for the Master's Thesis (2.5 ECTS-Credits, 2 h)
Prerequisites for registration: successful completion of the module, the topic of the thesis is taken from.
Learning Outcome: Graduates are able to conceptually design, implement and present the results a scientific study in different contexts.
INFO
Doctoral Programme in Law according to the Curriculum 2012 (180 ECTS-Credits, 6 Semesters)
Compulsory Modules (40 ECTS-Credits)
COURSES
Module 3: Scientific Fundamentals and Core Skills in Fields Other Than the Field of Thesis Topic (10 ECTS-Credits, 4 h)
Prerequisites for registration: none
Learning Outcome: After the successful completion of this module students have an excellent and high level knowledge of the studied fields, which enables them to publish in legal journals as well as to use that knowledge in practice.
Module 4: Scientific Fundamentals and Core Skills in the Field of Thesis Topic (10 ECTS-Credits, 4 h)
Prerequisites for registration: none
Learning Outcome: After successful completion of this module students have an excellent knowledge of the field of law of their thesis topic, which enables them to write the thesis as well as qualifies them for their later professional life in regard to publications and practice.
INFO
Doctor of Philosophy Programme Italian Law/Dottorato di ricerca in materie giuridiche at the University of Innsbruck and the Università degli Studi di Padova according to the Curriculum 2012 (180 ECTS-Credits, 6 Semesters
Compulsory Modules at the Leopold-Franzens-University of Innsbruck (40 ECTS-Credits)
COURSES
Module 3: Research and Core Competences in fields other than the field of thesis topic (10 ECTS-Credits, 4 h)
Prerequisites for registration: none
Learning Outcome: After the successful completion of this module students have an excellent and high level knowledge of the studied fields, which enables them to publish in legal journals as well as to use that knowledge in practice.
Notes:
- There may still be changes in the courses offered as well as room allocation and course dates.
- The course descriptions found in the English version of the course catalogue are for informational purposes only. Authoritative information can be found in the "Vorlesungsverzeichnis" (German version of the course catalogue).