Literaturempfehlungen:Simon/Funk-Baker, Einführung in das deutsche Recht und die deutsche Rechtssprache, 4. Aufl. 2009;Kühl/Reichold/Ronellenfitsch, Einführung in die Rechtswissenschaft, 2011; Zippelius, Einführung in das Recht,5. Aufl. 2008, Zippelius/Würtenberger, Deutsches Staatsrecht, 32. Aufl. 2008.
3. SemesterWirtschaftswissenschaftliche ZusatzausbildungEinführung in das SteuerrechtInhalt der Veranstaltung:- Steuersysteme und –prinzipien- Steuerarten- Gesetzgebungshoheit, Ertragshoheit und Verwaltungshoheit- Grenzen der BesteuerungLiteraturempfehlungen:Klaus Tipke, Die Steuerrechtsordnung, Band I, 2. Aufl., Köln 2000, Band II, 2. Aufl. 2003;Dieter Birk, Steuerrecht, 13. Aufl. 2010/2011 (Ältere Auflagen sind durchaus verwendbar, soweit man dieaktuellen steuerrechtlichen Änderungen im Blick behält.).FremdsprachenkurseEnglish Law II: Property, Trust and SuccessionsTeilnahmevoraussetzungen:3. SemesterInhalt der Veranstaltung:This course offers an introduction to English property law in its widest sense. It will be conducted in Englishand is aimed at students seeking a broad know-ledge of how a Common Law system represents and addressesrights in assets.The course aims to provide an overview of the various types of property interests in English law and how theycan be held, acquired and transferred. After establishing the general framework and basic concepts, terms andprinciples of English property law, the course focuses on the trust (types of trust, creation by juridical act andadministration by trustees) before considering fundamentals of land law (including leases) and an outline ofthe law of succession.By nature of the subject-matter, the course is a demanding one, examining difficult (and even strange)constructions of rights as well as involving a peculiar vocabulary of English law. On the positive side, it offersinsight into what, financially, is an important – and in practice very lucrative – domain.Students who are already familiar with the basics of the English legal system (e.g. from the English Law Icourse) will be at an advantage, but no prior knowledge of substantive private law in England and Wales isassumed. Some advance knowledge of Equity’s role in the Common Law is required; background material ismade available at the outset of the course.Knowledge and skills gained during the course will be assessed in a written examination at the conclusion ofthe course.Literaturempfehlungen:The following are the main statutes relevant to the course. They can be viewed free on the UK legislationdatabase: http://www.legislation.gov.uk/- Administration of Estates Act 1925 (15 & 16 Geo. 5 c. 23)- Inheritance (Provision for Family and Dependants) Act 1975 c. 63- Land Registration Act 2002 c. 9- Law of Property (Miscellaneous Provisions) Act 1989 c. 34- Law of Property Act 1925 (15 & 16 Geo. 5 c. 20)- Torts (Interference with Goods) Act 1977 c. 32- Trustee Act 1925 (15 & 16 Geo. 5 c. 19)