European Law and Taxation Issues


Faculty of Business Management and Social Sciences


Version 10.0 of 12/21/2017

Code of Module


Modulename (german)

European Law and Taxation Issues

Study Programmes

International Management (B.A.)

Level of Module


  • European Law:
  • 1. Historical development of European integration
  • 2. Institutional framework of the European Communities
  • 3. Budget of the European Communities
  • 4. European legal framework (primary and secondary law, fundamental rights, relationship between national and European law, principles of conferral and proportionality, flexibilisation, legal protection by the ECJ)
  • 5. Fundamental freedoms of the EC treaty
  • 5.1. Free movement of goods
  • 5.2. Free movement of workers
  • 5.3. Right of establishment
  • 5.4. Services
  • 5.5. Capital and payments
  • 5.6. General prohibition of discrimination
  • 6. Competences of the EC and their implementation
  • 6.1. Common Agricultural Policy
  • 6.2. Competition rules
  • 6.3. Approximation of laws and European Law of Companies
  • 6.5. Taxes
  • 6.5. Economic and monetary policy
  • 6.6. Common trade policy and development cooperation
  • 6.7. Protection of the environment
  • 6.8. Common transport policy / trans-European networks
  • 6.9. Consumer protection
  • 6.10. Social policy and employment
  • 6.11. Economic and social cohesion
  • 6.12. Education and culture
  • 6.13. Common research policy
  • 6.14. Visa and immigration policy
  • 7. Police and judicial cooperation in criminal matters
  • 8. Common foreign and security policy

    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)
Learning Outcomes

Knowledge Broadening
Students who have successfully studied this module have a broad and integrated knowledge of the system of the European Union, in particular the European Community.
Knowledge Deepening
They understand how European law 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.
Instrumental Skills and Competences

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

Mode of Delivery

Seminar-type course with integrated case studies

Practice-related seminar-type class by means of interactive elaboration of questions and practice cases, slides, cases from practice

Expected Knowledge and/or Competences


Responsible of the Module

Müller-Bromley, Nicolai

  • Müller-Bromley, Nicolai
  • Tillmann, Oliver


Concept of Study and Teaching
Workload Dozentengebunden
Std. WorkloadLehrtyp
Workload Dozentenungebunden
Std. WorkloadLehrtyp
Recommended Reading
  • Current tax laws, guidelines, coursebooks, commentaries, use of internet, particularly:
  • Bornhofen, M.: Steuerlehre 2, latest edition (for basic principles)
  • Grefe, C.: Unternehmenssteuern, latest edition
  • Stobbe, T.: Steuern kompakt, latest edition

    For reference in the library of the Hochschule Osnabrück:

    Schmidt, Ludwig (Hrsg.): Einkommensteuergesetz: Kommentar, aktuelle Aufl., München
Graded Exam
  • Homework / Assignment
  • Two-Hour Written Examination
  • Oral Presentation / Seminar Paper
Assessment Methods Remark

Homework/examination (2 hours)/presentation


1 Term

Module Frequency

Only Winter Term

Language of Instruction