Profile

The department covers the area of Public Law in the Faculty of Business, Economics and Social Sciences in teaching, insofar as it is required for business and economic studies. The legal system decisively shapes economic structures and processes. It determines and guarantees the fundamental economic freedoms of the market players and provides the framework in which economic agents may act. Basic knowledge of the legal system is therefore essential for economists in order to make effective decisions. This applies especially to public law, which is directed at the state and its relationship to private entities. In the basic studies of our Business and Economics Bachelor's programs, we therefore teach students about the constitutional and administrative found-ations of our legal system. This offer is complemented by courses in European law and in particular administrative law, which can be chosen as a special-ization in the Business and Economics Bachelor's programs. Students of the Faculty of Agricultural Sciences can also attend lectures and exercises held by the Department in Agricultural and Environmental Law.

The department also offers courses on taxes for the Business and Economics Bachelor's and Master's degree programs. With the "power of the purse," the state plays an important role in the economic success of individuals and businesses. Taxes are connected with economic matters, as the taxpayers are assessed taxes based on their economic performance. In addition, the government uses taxes in order to pursue its political objectives. Tax law is there-fore an essential regulatory framework for the economic behavior of private sector entities. Accordingly, taxes are the subject of various disciplines. In particular, key relationships exist among public finance, business taxation, and tax law. The department takes this into account in its tax lectures, exercises, and seminars for students who wish to deepen their knowledge of interdisciplinary tax sciences. In the specialization option in the Business and Economics Bachelor's program, the courses "General Tax Law" and "Income Tax Law" can be taken. In the Master's programs, students can take part in courses on "Advanced Income Tax Law", "Procedural Tax Law," "International and European Tax Law," and "Value-Added Tax Law." After successfully completing these courses, it should be easier to prepare for the tax advisor exam, which has a legal focus.

The teaching in tax law follows a systematic approach. Although the corpus of tax law is constantly expanding and complex, making it difficult to get an overview, it has not lost its systematics. It is geared toward principles that give it structure and order. The courses in tax law therefore provide students with the essential knowledge of the relevant sub-areas in the overall context. With this basic knowledge, students are able to solve individual problems and answer unfamiliar legal issues dealing with applicable law. The courses are not only systematic but also focused on practical application. They are complemented by methodological exercises in which cases such as may occur in the legal practice are discussed.