Law & Taxation
Module profile
Programme
Module no./code, Module name
Module 6 / LAT, Law & Taxation
Duration
1 Semester
Frequency
nur Sommersemester
ECTS credits
6 Credits
Type of module
Pflichtmodul
Language(s) of instruction
Englisch
Language(s) of examination
Englisch
Study mode
- Vollzeit
Courses of the module
| Name | Course type | Credit hours | Links |
|---|---|---|---|
| National & Internatinal Law | Seminaristischer Unterricht | 2 Credit hours | n/a |
| German & International Taxation | Seminaristischer Unterricht | 2 Credit hours | n/a |
Workload
Total workload
180 h
Attendance time
45 h
Self-study time
90 h
Exam preparation
45 h
Organisation and Exam
Module manager
Prof. Dr. Artur Fabisch
Lecturer(s)
- Prof. Dr. Artur Fabisch
Teaching and learning formats
Tuition in Seminares
Case Studies
Applicability
The Module is using the knowledge of Module 6 Accounting and 9 Finance
Programme semester
2. Semester
Particular conditions for admission (to exam)
Multiple Choice: possible
Condition for award of ECTS credits
- schriftliche Prüfung
Duration of exam
120 Minuten
Contents, Learning Outcomes & Literature
Module contents
National & International Law
Students discover the German legal system and become familiar with the methodology of German law. Important German legal terms will be explained. The course will emphasize legal methods and the solution of cases in Trade, Labour and Tax Law.
Students will deal with the following topics:
- important private law codes and statutes.
- contract law: Conclusion of contracts, remedies for non-performance, special rules for the sale of goods.
- non-contractual obligations
- various questions that the Individual Labour Law imposes – namely from the emergence to the termination of the labour relation.
German & International Taxation:
Students will gain an inside view on the German and international tax law, considering special regulations and the influence of the EU.
Students will assess topics like:
- Income Tax
- Corporate Income Tax
- Value Added Tax (VAT)
- Trade Tax
- Principles of international taxation
- Structure and effect of Double Taxation Agreements
Learning outcomes
Level: Reproduction
The students...
- know the basics and possess an integrated understanding of the German Trade and Labour Law system
- define tasks and the position of the international law
- determine which taxes are incurred by which persons and circumstances
Level: Knowledge an Comprehension
The Students...
- apply German tax law including income tax, corporate income tax an VAT to basic cases
Level: Problem Solving
The Students...
- transform theoretical experiences to practical applications
- resolve tax problems with the application of analytical skills
- analyse and research problems to make reasoned and appropriate choices amongst solutions
Literature and other material
FHWS - Papers, Cases, Slides