Group Law and Valuation

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

Recommended or required reading and other learning resources/tools

Knauder/Ruhm/Sima (2010), Konzernrecht, (dzt 2. Auflage) aktuelle Auflage, Wien: LexisNexis.

Planned learning activities and teaching methods

Lecture, group work, project work, discussions, case analysis, drafting contracts.

Assessment methods and criteria

Written test (70 points) continuous assessment (30 points)

Infos

Degree programme

European Economy & Business Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2023

Semester

4 SS

Incoming

No

Learning outcome

After successful completion of this course, students have an insight into legal issues in the group and are in a position to seek legal advice in a targeted manner when forming a group or conducting group business and then realistically assess the legal implications of business decisions. The learning outcomes of this course contribute mainly to the following (international) programme learning outcomes: LO 2.1.

Course code

0389-20-01-BB-DE-45c