09 8011
- V - |
Introduction to the anglo-american law and legal system
(Nur für Programm-Studierende: ERAMUS, Themis und LL.M.)
(2 SWS) (6 cr) (Englisch); Fr 12.00-14.00 - FB Rechtswissenschaft Van't-Hoff-Str. 8, I (Hörsaal) |
(18.4.) |
Donald Black |
Schein wird erteilt.
The aim of this course is to comprehend the fundamentals of the Anglo-American legal system (now spread worldwide) as well as to acquire a relevant general legal vocabulary. Students will also begin to interact with legal subject-matter in a text-based context, thus developing their communicative skills. Individual communicative and intercultural competence is promoted through structured interaction between the legal texts and the learner group. |
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09 8012
- V - |
Introduction to the anglo-american law and legal system
(2 SWS) (6 cr) (Englisch); Fr 14.00-17.00 - FB Rechtswissenschaft Van't-Hoff-Str. 8, II (Hörsaal) |
(18.4.) |
Donald Black |
Schein wird erteilt.
The aim of this course is to comprehend the fundamentals of the Anglo-American legal system (now spread worldwide) as well as to acquire a relevant general legal vocabulary. Students will also begin to interact with legal subject-matter in a text-based context, thus developing their communicative skills. Individual communicative and intercultural competence is promoted through structured interaction between the legal texts and the learner group. |
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09 8013
- V - |
Einführung in das spanische Recht
(2 SWS) (6 cr) (Spanisch); Do 12.00-14.00 - FB Rechtswissenschaft Van't-Hoff-Str. 8, 211 (Hörsaal) |
(17.4.) |
Ana Maria Mira Lux |
Schein wird erteilt.
Este curso es una primera aproximación al sistema jurídico español actual, ofreciendo los conocimientos básicos del Derecho Público, Derecho Penal y sobre todo del Derecho Privado. El tema principal del curso es por tanto el Derecho Civil centrado en derecho de obligaciones, contratos, propiedad, familia, mercantil y comercial. Las clases se imparten en español y está dirigido a estudiantes de todos los semestres con conocimientos de español a nivel de conversación y con interés en los ordenamientos jurídicos de los países de habla hispana. La docente Ana Maria Mira Lux, LL.M. en IPR y LL.M. Rechtsinformatik es Abogada ejerciente en España y comenta algunos de sus interesantes casos acutales de su práctica juridica con sus clientes alemanes en España, teniendo así las clases un carácter práctico y ameno. |
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09 8014
- S - |
Current Issues in the Theory of Justice: Sustainable Development and Incommensurable Justice Claims
(Auch Wahlveranstaltung zum SB 1, USP 3 - vgl. 098107)
(2 SWS) (10 cr) (Englisch); Fr 14.00-16.00 - Boltzmannstr. 3, 3315 (Übungsraum) |
(s. A.) |
Richard A. Janda |
Schein wird erteilt.
Sustainable development holds out the prospect of doing inter-generational justice by addressing concurrently the justice claims arising from wealth disparities, environmental degradation, and violations of human rights. But can such incommensurable justice claims in fact be gathered together? And how can one generation purport to redeem future generations without reproducing the kinds of norms through which injustices have already arisen? Is sustainable development the new slogan of a discredited emancipatory mythology, one that no longer evokes the achievement of a millennial justice through a proletariat, but now only conjures the dread of a common apocalyptic future from which we must escape? Even if this is so, might such a myth provide a sufficient point of identification to mobilize and recast behavior on a global scale? Could it possibly do so in relation to religious and other transcendent commitments without falling prey to cynicism born of long experience with unfulfilled and unfulfillable myths? Or, on the contrary, could sustainable development usher in a theoretically sustainable approach to justice, one that no longer seeks to position justice claims within a single, exhaustive set of affirmations, but succeeds instead in illuminating the justice and injustice of any of the affirmations we will be obliged to make.
This course will seek to use post-Marxist theories of justice to shed light on the conceptual foundations of sustainable development. Each student will work on one of a selection of significant texts with a view to testing how the critical ideas in the text can help to elucidate an approach to incommensurable claim. Students will be responsible for a class presentation and a short paper.
Schulungsangebot: Recherche in amerikanischen Datenbanken:
Als Zusatzkurs zu dieser Lehrveranstaltung bietet die Fachbereichsbibliothek am Freitag, den 25. April 2008 von 12 – 14 Uhr im PC-Pool II eine Schulung zur Nutzung der amerikanischen Datenbanken Lexis Nexis und WestLaw an. Die Teilnahme an dieser Datenbank-Schulung erfolgt auf freiwilliger Basis. Lexis-Nexis- und WestLaw-Kenntnisse sind für die erfolgreiche Absolvierung der Lehrveranstaltung nicht zwingend erforderlich, stellen jedoch eine wichtige Zusatzqualifikation für Studierende dar, die Grundkenntnisse im anglo-amerikanischen Recht erwerben möchten. |
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09 8015
- V - |
International Taxation
(Auch Wahlveranstaltung zum SB 3, USP 3 - vgl. 098317)
(2 SWS) (6 cr); Di 12.00-14.00 Mi 12.00-14.00 und Fr 16.00-18.00 - Boltzmannstr. 3, 4405 (Übungsraum) |
(2.5.) |
Stephen Utz,
Susanne Tiedchen |
Schein wird erteilt.
This course, consisting of Powerpoint presentations, lectures and class discussions, will meet three times a week for five weeks (from May, 2nd to June, 4th ). Course materials will include a statutory supplement and cases. Readings will include basic U.S. Internal Revenue Code provisions and a selection of cases – 10 to 15 pages per class meeting. A Klausur will be given instead of the last lecture, at the time of the third class meeting in the fifth week.
The course is intended to provide an introduction to the application of the US income and wealth transfer tax systems to transactions with links to the US and other countries. The most extensive coverage is given to the income tax, which affects investment and the conduct of businesses by both individuals and corporations; the coverage of wealth transfer and successions is more concise. As background, basic US income tax rules as they apply in the domestic context will be briefly introduced. Not surprisingly, US and German income taxation have a great deal in common, although there are significant differences between the two countries’ approaches to entity taxation; these differences will also be discussed in general terms.
Jurisdictional principles asserted by the US – especially, the worldwide taxation of US citizens and residents – are fundamental to an understanding of the US tax rules that attribute a source in one country or another to income derived by nonresident persons. These basic principles apply to investors, business owners, and employees carrying on a business abroad and to non-US individuals and entities investing, earning income, or carrying on a trade or business in the US. Parallel German “source” rules will be compared with their US counterparts. In this connection, the peculiar common-law treatment of the very concept of a “trade or business” for US tax purposes will be of interest to students familiar with the more specific statutory definition of related concepts in German tax law.
Like most other countries with reasonably workable tax systems, the US alleviates the double taxation of foreign-source income of US citizens and residents by crediting foreign taxes paid. The foreign tax credit will be discussed in detail, with emphasis on which foreign taxes qualify for the credit and the reliance of US tax authorities on foreign tax determinations in that connection.
A peculiar feature of US international taxation has been the income tax treatment of foreign corporations controlled by resident corporations and individuals. “Subpart F” of the Internal Revenue Code taxes certain categories of such income as if it were directly earned by US persons. Recently, Congress has been inclined to dismantle “Subpart F” and to offer relief for foreign corporations whose income is not subject to Subpart F if they repatriate earnings that would otherwise be held offshore in order to avoid US taxation. These legislative changes and their administrative implementation suggest that a closer harmonization of US international taxation with that of the European Union and other trading partners will gradually emerge. Recent proposals for completing that transition, though not yet part of US tax law, will be discussed in this course.
Although the US accepts what appears to be the same “arm’s length” standard that most other countries adopt for determining whether transfer pricing agreements between residents of different countries will be respected for tax purposes, peculiar US interpretations of that standard lead to opportunities for international tax arbitrage, based on the different pricing analysis of the same transactions by the US and other countries. The US transfer pricing rules will be covered sufficiently to permit a range of examples of such tax arbitrage to be analyzed.
The contrast between US and OECD model tax treaties, and interesting new features of recent US treaty negotiations will be discussed in some detail, with emphasis on the recently amended German-US treaty. Arbitration of disagreements between competent authority and more elaborate limitations on benefits are among the distinctive features of these treaties.
Schulungsangebot: Recherche in amerikanischen Datenbanken:
Als Zusatzkurs zu dieser Lehrveranstaltung bietet die Fachbereichsbibliothek am Freitag, den 25. April 2008 von 12 – 14 Uhr im PC-Pool II eine Schulung zur Nutzung der amerikanischen Datenbanken Lexis Nexis und WestLaw an. Die Teilnahme an dieser Datenbank-Schulung erfolgt auf freiwilliger Basis. Lexis-Nexis- und WestLaw-Kenntnisse sind für die erfolgreiche Absolvierung der Lehrveranstaltung nicht zwingend erforderlich, stellen jedoch eine wichtige Zusatzqualifikation für Studierende dar, die Grundkenntnisse im anglo-amerikanischen Recht erwerben möchten. |
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| 09 8016
|
United States Constitunional &Legal History
(Auch Wahlveranstaltung zum SB 7 - vgl. 098718)
(2 SWS) (6 cr); Di 14.00-16.00 - FB Rechtswissenschaft Van't-Hoff-Str. 8, II (Hörsaal) |
(6.5.) |
Steven Wilf |
The task of legal history has often been seen as tracing the genealogies of contemporary legal institutions and doctrines. This course takes a different tact. It explores upon the ways the law has been reconfigured to meet the needs of an evolving democratic state. We will be focusing on how the Constitution was interpreted from the founding of the American Republic until the middle of the twentieth century. Most readings will be primary sources. These include treatises, statutes, landmark cases, and constitutions. Part of the purpose of this course is to read those selections from the canon of legal doctrine and case law often overlooked in subject area courses. Part of the purpose is to examine the range of ways of thinking we might think about legal regulation. These include the role of the state in the regulatory process and the evolving public/private distinction; the scope of regulation; the relationship between the object of regulation–such as women or African Americans–and the type of regulatory mechanism employed; and the emergence of a rational bureaucratic state. A limited number of secondary sources will serve as the center of discussions about legal historical methodology as well as substantive material itself. No previous knowledge of United States history or law is assumed.
The course requirements are active and thoughtful participation in class discussions. In addition to the mandatory readings, students will have the opportunity to read materials of their choosing. Grading will be based upon participation and the final examination.
Schulungsangebot: Recherche in amerikanischen Datenbanken:
Als Zusatzkurs zu dieser Lehrveranstaltung bietet die Fachbereichsbibliothek am Freitag, den 25. April 2008 von 12 – 14 Uhr im PC-Pool II eine Schulung zur Nutzung der amerikanischen Datenbanken Lexis Nexis und WestLaw an. Die Teilnahme an dieser Datenbank-Schulung erfolgt auf freiwilliger Basis. Lexis-Nexis- und WestLaw-Kenntnisse sind für die erfolgreiche Absolvierung der Lehrveranstaltung nicht zwingend erforderlich, stellen jedoch eine wichtige Zusatzqualifikation für Studierende dar, die Grundkenntnisse im anglo-amerikanischen Recht erwerben möchten. |
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| 09 8017
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Intellectual Property
(Auch Wahlveranstaltung zum SB 3, USP 1- vgl. 098322)
(4 SWS) (10 cr); Mi 8.00-10.00 und Mi 14.00-16.00 - FB Rechtswissenschaft Van't-Hoff-Str. 8, III (Hörsaal) |
(7.5.) |
Steven Wilf |
Intellectual property law is concerned with the legal regulation of mental products. It affects such diverse subjects as the visual and performing arts, new plant varieties, electronic databases, advertising, insulin producing bacteria, and video games. This course seeks to mix practice-directed material with public policy concerns. It will approach intellectual property as a regulatory system, balancing incentives to foster human creativity while at the same time seeking not to unduly restrict its diffusion. Since intellectual property is such a dynamic, rapidly changing area of law, many of the cases and statutes discussed are of quite recent vintage. In order for the course material not to become obsolete within just a few years, the organizing focus of the course is conceptual (upon the core doctrines of intellectual property and how they are interconnected) and upon directly confronting the question of legal change itself–how are intellectual property regimes evolving? What new judicial and legislative developments are in the works? And how should we respond?
This course focuses on United States intellectual property law. This is based upon common law, the statutes of fifty states, federal United States statutes, and international law which has been incorporated into domestic law or consulted by courts under choice of law. We will look at some of the jurisdictional and substantive law issues created by such multiple sources of law. In addition, I will underscore the particular aspects of United States intellectual property law by reference to UK and EU law.
Schulungsangebot: Recherche in amerikanischen Datenbanken:
Als Zusatzkurs zu dieser Lehrveranstaltung bietet die Fachbereichsbibliothek am Freitag, den 25. April 2008 von 12 – 14 Uhr im PC-Pool II eine Schulung zur Nutzung der amerikanischen Datenbanken Lexis Nexis und WestLaw an. Die Teilnahme an dieser Datenbank-Schulung erfolgt auf freiwilliger Basis. Lexis-Nexis- und WestLaw-Kenntnisse sind für die erfolgreiche Absolvierung der Lehrveranstaltung nicht zwingend erforderlich, stellen jedoch eine wichtige Zusatzqualifikation für Studierende dar, die Grundkenntnisse im anglo-amerikanischen Recht erwerben möchten. |
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09 8018
- V - |
Terminologie juridique francaise
(2 SWS) (6 cr); Mo 10.00-12.00 - FB Rechtswissenschaft Van't-Hoff-Str. 8, 211 (Hörsaal) |
(14.4.) |
Catherine Lavoye Klose |
Ce cours s’adresse à des étudiantes et étudiants ayant des connaissances de base de la langue française. Le but du cours étant de se familiariser avec la terminologie juridique française et non de traiter de façon exhaustive le droit français, chaque séance sera consacrée à un sujet particulier tiré d’un domaine du droit (public, privé, pénal). à travers la lecture et la discussion d’extraits de lois, de décisions, d’articles de presse actuels ou de littérature secondaire, le vocabulaire juridique de base ainsi que les expressions et abréviations courantes seront expliqués et devront être réutilisés dans des exercices oraux et écrits.
Les conditions de l’obtention du certificat sont une participation orale active ainsi que la réussite d’un test écrit. |
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838-54817)