Course Exam
040601 VO Tax Law (2023S)
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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 Fr 01.09.2023 09:00 to Mo 25.09.2023 09:00
- Deregistration possible until We 27.09.2023 09:45
Examiners
Information
Examination topics
Contents of the textbook Doralt/Hohenwarter, Steuerrecht 2023, 24th edition (2023)
Contents of the case studies as well as the PPT-slides
Contents 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. All exams for the lecture regarding tax law will take place exclusively in person at Oskar-Morgenstern-Platz.
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. For example, you may add a Post-It with the following title to § 9 KStG: "§ 9 KStG". However, a combination with the section title, e.g. "§ 9 KStG - Unternehmensgruppen" or even just "Unternehmensgruppen" would be inadmissible.Bonus points: Up to 10 bonus points can be earned through oral participation during the lecture units. These points will be added to the exam result of the exam VO Steuerrecht as bonus points, provided that you have properly registered for the VO Steuerrecht. These bonus points are not part of the regular points scheme of the VO Steuerrecht exam; therefore, in total, including regular points and bonus points, you can achieve 110 out of 100 points.
This only applies if you take the VO Steuerrecht exam within the 3 exam dates of the semester in which you attended the VO Steuerrecht. For the SoSe 2023, these are the exam dates on 03.07.2023, on 29.09.2023 and on 29.11.2023. The bonus points you have achieved in the lecture units can only be redeemed when you first take the Steuerrecht exam within this period and will automatically be added to your exam result.
Bonus points will only be awarded for oral participation to those students who attend the lecture units in attendance.
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. For example, you may add a Post-It with the following title to § 9 KStG: "§ 9 KStG". However, a combination with the section title, e.g. "§ 9 KStG - Unternehmensgruppen" or even just "Unternehmensgruppen" would be inadmissible.Bonus points: Up to 10 bonus points can be earned through oral participation during the lecture units. These points will be added to the exam result of the exam VO Steuerrecht as bonus points, provided that you have properly registered for the VO Steuerrecht. These bonus points are not part of the regular points scheme of the VO Steuerrecht exam; therefore, in total, including regular points and bonus points, you can achieve 110 out of 100 points.
This only applies if you take the VO Steuerrecht exam within the 3 exam dates of the semester in which you attended the VO Steuerrecht. For the SoSe 2023, these are the exam dates on 03.07.2023, on 29.09.2023 and on 29.11.2023. The bonus points you have achieved in the lecture units can only be redeemed when you first take the Steuerrecht exam within this period and will automatically be added to your exam result.
Bonus points will only be awarded for oral participation to those students who attend the lecture units in attendance.
Last modified: Tu 28.11.2023 16:27