European Law and Taxation Issues

22B0737

Bachelor

English

5.0

winter- and summerterm

1 semester

The module provides an overview of the legal system of the European Union as well as the basics of tax law as an important framework for entrepreneurial activity.

European Law: Process of European integration - Institutional framework of the EU - Budget of the EU - European legal framework (primary and secondary law, fundamental rights, relationship between national and European law, principles of conferral, subsidiarity and proportionality, legal protection by the ECJ) - Fundamental freedoms of the Internal Market (Free movement of goods and workers, right of establishment, free movement of services, capital and payments, general prohibition of discrimination) - Economically important competences of the EU and their implementation (Competition rules, European Law of Companies, European Tax Regulations, economic and monetary policy, common trade policy and development cooperation, protection of climate and environment, consumer protection).

Taxation Issues: 1.1 Basic principles of finance and the concept of taxation 1.2 Concept of taxes 1.3 Effect of taxes on state and company decisions 2.1 Overview of the German tax system, fiscal law of procedure 2.2 Division of taxes, legal foundations 3. Basic principles of income tax 3.1 Objective and personal liability to tax 3.2 Profit income 3.3 Basic principles of tax accounts and auditing 3.4 Determination of net income; cash accounting 3.5 Ascertainment of taxes owed 4. Basic principles of the taxation of limited companies (corporation tax) 5. Basic principles of trade tax 6. Basic principles of sales taxes (value added tax).

The total workload for the module is 150 hours (see also "ECTS credit points and grading").

• Written examination or
• Homework / Assignment or
• Oral presentation, with written elaboration

Written examination: in accordance with the valid study regulations

Written paper: approx. 10-15 pages

Report: Presentation of approx. 20-30 minutes with a written report of approx. 5-10 pages.

The requirements are specified in the respective lectures.

none

Students who have successfully studied this module have a broad and integrated knowledge of the system of the European Union and the tax system.

They understand how European law and tax regulations affects the conduct of companies and member states, municipalities and other governmental bodies in economic matters. In particular, students understand and are able to apply the fundamental freedoms of the internal market and command a knowledge of European competition law and legally relevant issues of social, consumer and environmental policy.

Graduates are able to understand the activities of the EU in their working environment, to assess them and to incorporate them correctly and meaningfully in the fulfilment of their tasks.

Graduates are able to understand research questions regarding the activities of the EU and to participate in their solution.

They are able to communicate these issues to employees and superiors within their work environment after graduation.

Graduates of this module recognise the framework conditions of the EU for their actions in a situation-adequate way, can critically question them and use leeway sensibly.

The module provides an understanding of the European law and tax framework for the application of entrepreneurial instruments taught in other modules.

• International Management, B.A.

• Müller-Bromley, Nicolai

• Müller-Bromley, Nicolai