Course Exam
040601 VO Tax Law (2024S)
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ON-SITE
WHEN?
Monday
11.11.2024
13:15 - 16:30
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
Hörsaal 1 Oskar-Morgenstern-Platz 1 Erdgeschoß
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).
- Registration is open from Mo 21.10.2024 12:00 to Fr 08.11.2024 12:00
- Deregistration possible until Fr 08.11.2024 23:59
Examiners
Information
Examination topics
Contents of the textbooks Doralt/Hohenwarter, Steuerrecht 2024, 25th edition (2024) and
Kodex Steuergesetze (73rd edition, Linde, 2024)
Contents of the case studies as well as the PPT-slides
Kodex Steuergesetze (73rd edition, Linde, 2024)
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.AI tools (e.g. ChatGPT) for producing texts are only permitted if they are expressly requested by the course leader (e.g., for individual work tasks).
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, and 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 "Unternehmensgruppen", would be inadmissible.Bonus points: Up to 10 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 correctly 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 three exam dates of the semester in which you attended the VO Steuerrecht. For the SoSe 2023, the exam dates are 27.06.2024, 23.09.2024, and 11.11.2023. 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, and 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 "Unternehmensgruppen", would be inadmissible.Bonus points: Up to 10 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 correctly 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 three exam dates of the semester in which you attended the VO Steuerrecht. For the SoSe 2023, the exam dates are 27.06.2024, 23.09.2024, and 11.11.2023. 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: Th 07.11.2024 11:45