The aim of this lecture series is to give students an overview of legal methodology and teach important basics and issues. The first part gives an introductory overview of the system underlying German tax law. The second part proceeds the definition and function of the law. Part three is devoted to the basics applying of law in the area of taxation. The fourth part goes on to deal with methods of legal interpretation, and part five and six focus on legal development and competition within the law. The lecture series is rounded off with consideration of legal methods in tax law practice (part seven).
Having attended this lecture series, students
- are able to name central characteristics of legal methodology and against this background, are able to give answers to basic issues,
- know substantial legal rules of interpretation in connection with legal texts,
- know limitations of legal interpretations and law development,
- know practical applications of legal methods,
- are able to identify connecting factors of legal methodology in specific situations and examine these situations in consideration of legal methods.