THIS IS THE EVAT EXAM ANSWER KEY, 2017 – 2018
NO RIGHTS CAN BE DERIVED FROM THIS DOCUMENT. IT MAY
CONTAIN ERRORS OR IRREGULARITIES. IT MAY BE USED
EXCLUSIVELY FOR LEARNING PURPOSES. GRADING EXAMS
REMAINS AT THE FACULTY OF THE EVAT TEACHING STAFF.
, Course
EUROPEAN VALUE ADDED TAX (TAX4005)
Examinaton
Academic year Date Time Duration Phase
2017/2018 23 OCTOBER 2017 13.00-16.00 H 3 hours MASTER
Examination
requirement:
Number of 3
questions:
Requirement: All questions must be answered.
You must answer each question on a separate examination sheet.
Point A total of 100 points may be obtained. The final mark will be calculated by dividing
Distribution: the points obtained by 10 and rounding this off to a whole number in the usual
manner.
A grade of 6 or higher shall be deemed to be a pass.
The following may be used during the examination:
- EVAT Reader Legal Texts. Only the official version as distributed by the UM printshop may be
used. No text (for example, writing/drawings) may be added to the EVAT Reader Legal Texts.
Sentences or parts of sentences may only be underlined or highlighted.
- Dictionaries. Bilingual from and into English or Dutch, non-explanatory, non-legal dictionaries.
Answer instructions:
- Provide support (arguments) for your answers and always mention the relevant case law and
articles in legislation or treaties.
Do not refer to your answers to other questions.
- Do not make the answers longer than necessary. Needless digressions will result in a lower
score.(!)
- Answers must always be written with a blue pen, not a pencil. You may not use Tipp-Ex or
other correction fluid.
- The answers to questions and the text of assignments must be written in clearly legible, proper
English. Illegible or ambiguous passages and incomprehensible text will not be considered
Announcement of result:
The examination result will be announced within four weeks of the date on which the examination was
taken (Bachelor’s Programmes: Article 27 (1) Education and Examination Regulations; Master’s
Programmes: article 45 (1) EER).
GOOD LUCK!
, Procedural rules
Maastricht University’s Rules of Procedure for examinations apply to this examination.
If you violate the procedural rules, you may be formally reprimanded by the Board of Examiners and your
examination may be declared invalid. You may be excluded from (further) participation in one or more
examinations relating to a particular course of study for a period not exceeding one year.
Before you start
• Please place your student ID and any permissible material that you need during the examination on the
table.
• Unless otherwise indicated on the cover sheet, all electronic equipment (such as mobile phones) must be
switched off and stored in the bag under the table before the start of the examination. The use of any
electronic equipment (such as a clock or a calculator on a mobile phone) during the examination is strictly
prohibited. You may only remove your equipment from the bag after you have left the examination room.
• Any watches must be removed and stored in the bag under the table before the start of the examination.
You may only remove your watch from the bag after you have left the examination room.
• Before starting the examination, please complete, in a clearly legible manner, all of the information at the
top of each examination sheet. You must answer each question on a separate examination sheet.
During the exam
• You may not leave the examination hall for the first thirty minutes after the start of the examination.
• Contact with other students during the examination is not permitted in any form whatsoever
• If you have a question, please raise your hand. One of the invigilators will come to address your query.
• Always follow the invigilators’ instructions.
• You may not stand up and walk through or leave the examination hall during the examination without the
permission of an invigilator.
You need to go to the toilet
• Raise your hand and wait for the invigilator. You will obtain a toilet pass from an invigilator, after handing
over your UM card (as proof of your identity).
• Toilet visits will be limited. You may go to the toilet three times during an examination period of three
hours or longer.
• No toilet visits are permitted during the first and last 30 minutes of the examination.
You are finished with the examination
• You may not leave the examination hall for the first thirty minutes after the start of the examination.
• Check whether all information has been filled in at the top of each examination sheet. You must sign, in
the designated boxes, all the examination sheets to be turned in.
• Please raise your hand. One of the invigilators will come to take the examination sheets from you.
• Please remain seated until the invigilator has taken the examination sheets from you and count the number
of sheets turned in.
• You must then leave the examination hall and building quietly.
NO RIGHTS CAN BE DERIVED FROM THIS DOCUMENT. IT MAY
CONTAIN ERRORS OR IRREGULARITIES. IT MAY BE USED
EXCLUSIVELY FOR LEARNING PURPOSES. GRADING EXAMS
REMAINS AT THE FACULTY OF THE EVAT TEACHING STAFF.
, Course
EUROPEAN VALUE ADDED TAX (TAX4005)
Examinaton
Academic year Date Time Duration Phase
2017/2018 23 OCTOBER 2017 13.00-16.00 H 3 hours MASTER
Examination
requirement:
Number of 3
questions:
Requirement: All questions must be answered.
You must answer each question on a separate examination sheet.
Point A total of 100 points may be obtained. The final mark will be calculated by dividing
Distribution: the points obtained by 10 and rounding this off to a whole number in the usual
manner.
A grade of 6 or higher shall be deemed to be a pass.
The following may be used during the examination:
- EVAT Reader Legal Texts. Only the official version as distributed by the UM printshop may be
used. No text (for example, writing/drawings) may be added to the EVAT Reader Legal Texts.
Sentences or parts of sentences may only be underlined or highlighted.
- Dictionaries. Bilingual from and into English or Dutch, non-explanatory, non-legal dictionaries.
Answer instructions:
- Provide support (arguments) for your answers and always mention the relevant case law and
articles in legislation or treaties.
Do not refer to your answers to other questions.
- Do not make the answers longer than necessary. Needless digressions will result in a lower
score.(!)
- Answers must always be written with a blue pen, not a pencil. You may not use Tipp-Ex or
other correction fluid.
- The answers to questions and the text of assignments must be written in clearly legible, proper
English. Illegible or ambiguous passages and incomprehensible text will not be considered
Announcement of result:
The examination result will be announced within four weeks of the date on which the examination was
taken (Bachelor’s Programmes: Article 27 (1) Education and Examination Regulations; Master’s
Programmes: article 45 (1) EER).
GOOD LUCK!
, Procedural rules
Maastricht University’s Rules of Procedure for examinations apply to this examination.
If you violate the procedural rules, you may be formally reprimanded by the Board of Examiners and your
examination may be declared invalid. You may be excluded from (further) participation in one or more
examinations relating to a particular course of study for a period not exceeding one year.
Before you start
• Please place your student ID and any permissible material that you need during the examination on the
table.
• Unless otherwise indicated on the cover sheet, all electronic equipment (such as mobile phones) must be
switched off and stored in the bag under the table before the start of the examination. The use of any
electronic equipment (such as a clock or a calculator on a mobile phone) during the examination is strictly
prohibited. You may only remove your equipment from the bag after you have left the examination room.
• Any watches must be removed and stored in the bag under the table before the start of the examination.
You may only remove your watch from the bag after you have left the examination room.
• Before starting the examination, please complete, in a clearly legible manner, all of the information at the
top of each examination sheet. You must answer each question on a separate examination sheet.
During the exam
• You may not leave the examination hall for the first thirty minutes after the start of the examination.
• Contact with other students during the examination is not permitted in any form whatsoever
• If you have a question, please raise your hand. One of the invigilators will come to address your query.
• Always follow the invigilators’ instructions.
• You may not stand up and walk through or leave the examination hall during the examination without the
permission of an invigilator.
You need to go to the toilet
• Raise your hand and wait for the invigilator. You will obtain a toilet pass from an invigilator, after handing
over your UM card (as proof of your identity).
• Toilet visits will be limited. You may go to the toilet three times during an examination period of three
hours or longer.
• No toilet visits are permitted during the first and last 30 minutes of the examination.
You are finished with the examination
• You may not leave the examination hall for the first thirty minutes after the start of the examination.
• Check whether all information has been filled in at the top of each examination sheet. You must sign, in
the designated boxes, all the examination sheets to be turned in.
• Please raise your hand. One of the invigilators will come to take the examination sheets from you.
• Please remain seated until the invigilator has taken the examination sheets from you and count the number
of sheets turned in.
• You must then leave the examination hall and building quietly.
