Course Exam
040601 VO Tax Law (2022W)
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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).
- Registration is open from Mo 05.06.2023 09:00 to Tu 27.06.2023 09:00
- Deregistration possible until Th 29.06.2023 09:45
Examiners
Information
Examination topics
Contents
of the textbook Doralt, Steuerrecht 2022, 23rd edition (2022)
of the case studies as well as the PPT-slides
of the textbook Doralt, Steuerrecht 2022, 23rd edition (2022)
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. Depending on the epidemiological situation, it may be necessary to change the exam modality to online / digital. This will be indicated by a corresponding update in the course catalog.
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.Bonus points: Up to 10 bonus points can be earned through participation in the lecture units. These points will be added to your exam result of the exam VO Tax Law as bonus points, provided that you have properly registered for the lecture Tax Law. These bonus points are not part of the regular point scheme of the exam VO Tax Law; in total, including regular points and bonus points, you can therefore achieve 110 out of 100 points.This only applies if you take the VO Tax Law exam within the 3 exam dates of the semester in which you attended the Tax Law lecture. For the WS 2022/2023 these are the exam dates 03.02.2023, 28.02.2023, and 27.04.2023. The earned bonus points from the lecture units can only be redeemed at your first attempt at the exam Tax Law within this period of time and will automatically be added to your exam result.Bonus points will only be awarded for verbal participation to those students who attend the lecture units in presence. Should it become necessary due to the epidemiological situation that the VO Tax Law has to be held in digital form, then no bonus points can be earned in these digital units.
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.Bonus points: Up to 10 bonus points can be earned through participation in the lecture units. These points will be added to your exam result of the exam VO Tax Law as bonus points, provided that you have properly registered for the lecture Tax Law. These bonus points are not part of the regular point scheme of the exam VO Tax Law; in total, including regular points and bonus points, you can therefore achieve 110 out of 100 points.This only applies if you take the VO Tax Law exam within the 3 exam dates of the semester in which you attended the Tax Law lecture. For the WS 2022/2023 these are the exam dates 03.02.2023, 28.02.2023, and 27.04.2023. The earned bonus points from the lecture units can only be redeemed at your first attempt at the exam Tax Law within this period of time and will automatically be added to your exam result.Bonus points will only be awarded for verbal participation to those students who attend the lecture units in presence. Should it become necessary due to the epidemiological situation that the VO Tax Law has to be held in digital form, then no bonus points can be earned in these digital units.
Last modified: Fr 30.06.2023 11:46