Universität Wien
Course Exam

040601 VO Tax Law (2021W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
ON-SITE

Thursday 28.04.2022 16:45 - 20:00 Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Examiners

Information

Examination topics

Contents
of the textbook Doralt, Steuerrecht 2021, 22nd edition(2021)
of the case studies as well as the PPT-slides

Assessment and permitted materials

The assessment is based on a written exam. The exam is held in German and lasts 90 minutes. Until further notice, all exams for the lecture regarding tax law will take place exclusively in presence at Oskar-Morgenstern-Platz in compliance with the Corona security concept of the University of Vienna.

Minimum requirements and assessment criteria

A total of 100 points can be achieved in the exam; from 50.5% (= 50.5 points) the exam is passed. In addition, the following distribution of grades applies:

5: up to 50% (up to 50 points).
4: 50.5% - 63% (50.5 points - 63 points)
3: 63.5% - 74.5% (63.5 points – 74.5 points)
2: 75% - 87% (75 points - 87 points)
1: 87.5% - 100% (87.5 points - 100 points)

Only unannotated law texts, non-programmable calculators and non-electronic dictionaries may be used in the exam. Regarding highlighting and labelling of law texts: Only underlining and highlighting of text passages with highlighters etc. as well as the use of Post-Its are permitted. Post-Its may only be labelled with titles of laws/abbreviations of laws. Prohibited are therefore in particular: Any paragraph headings, commentaries or even individual words, examination schemes, other signs, additional sheets as well as references and chains of references.

Last modified: Fr 12.05.2023 00:12