Law for Economists

RET1A Law for Economists

Spring 2025

Autumn 2025
  • Topics

    The course RET1A is important for anyone who is going to work with finance, whether you are going to start up for yourself, work in a private or public business or become a board member. These roles require you to have some legal knowledge about entering into agreements, following up on monetary claims, and how taxes are calculated. In addition, the enterprise must comply with all applicable laws and regulations on e.g. tax deductions, VAT, prohibition of price collusion, etc.

    The course will provide you with basic legal knowledge of the most relevant rules that you as an economist should be familiar with. The course will provide an introduction to legal method, contract law, tax law, debt prosecution law, mortgage law, money claim law, company law, economic crime and competition law.

    Legal method deals with the general guidelines for legal argumentation. Contract law deals with the rules on the formation and interpretation of contracts, as well as the rules on invalidity. The law of debt prosecution deals with the rules on various forms of recovery of monetary claims. The right of lien deals with the rules for various forms of security rights such as guarantees and liens. Money claim law deals with the rules for payment services, transport of monetary claims, set-off of monetary claims and limitation period for monetary claims. Company law provides an overview of the rules for different forms of organisation of companies, the formation of companies and the relationship of competence between the various bodies. Economic crime provides an overview of what economic crime is, with an emphasis on tax evasion and accounting violations as well as the rules on the obligation to pay taxes, duties and value added tax. Competition law deals with, among other things, the rules on price cooperation.

  • Learning outcome

    After completing the course, the student will be able to:

    Knowledge

    • Explain the importance of the main rules in contract law, as well as the main rules in tax law, company law, money and credit law, bankruptcy law, economic crime and competition law/price cooperation that are important for the management of modern businesses.

    Skills

    • Identify issues within contract law, argue for different legal solutions to specific legal issues within this area of law, and make a final assessment of what will be the conclusion of the legal questions.
    • Calculate your own personal tax and corporate tax based on the main rules in the Taxation Act
    • Within the other areas of law, explain what the rules are about and present the most important issues that may arise on the basis of the legal sources, and take a position on simpler practical legal issues.

    General competence

    • Explain in general how to solve legal issues and find relevant legal sources to solve legal problems using legal method and analysis.
    • Communicate views on legal issues in the designated areas of law to others in an appropriate manner.

  • Teaching

    Lectures, exercises and assignments in Canvas.

  • Credit reduction due to overlap

    RET010, RET1

  • Compulsory Activity

    The course has one compulsory assignment that must be approved in order for the candidate to fulfill compulsory activities (work requirements).

  • Assessment

    Individual digital 4-hour written school exam.

    Lovdata Pro will be available during the exam. For more information, please see the section on examination support materials.

  • Grading Scale

    A-F

  • Permitted Support Material

    Support materials in Category II:

    • Norges Lover (kategori II).
    • Lovsamlinger med eller uten forskrifter (men uten kommentarer) (kategori II).
    • Særtrykk av lover med eller uten forskrifter (men uten kommentarer)(kategori II).
    • Særtrykk av forskrifter (men uten kommentarer)(kategori II).
    • Furuseth/Gjems-Onstad: Norges Lover, skattelovsamling for studenter.

    Lovdata Pro will be available during the exam. The following digital legal sources are included in NHH's exam-adapted Lovdata solution:

    • Norges Lover
    • Opphevede lover
    • Sentrale forskrifter
    • Opphevede sentrale forskrifter

    Calculator

    One bilingual dictionary (Category I)

    All in accordance with Supplementary provisions to the Regulations for Full-time Study Programmes at the Norwegian School of Economics Ch.4 Permitted support materialhttps://www.nhh.no/en/for-students/regulations/https://www.nhh.no/en/for-students/regulations/and https://www.nhh.no/en/for-students/examinations/examination-support-materials/https://www.nhh.no/en/for-students/examinations/examination-support-materials/

Overview

ECTS Credits
5.0
Teaching language
Norsk.
Teaching Semester

Autumn. Offered autumn 2025.

Course responsible

Associate Professor Elin Sarai, Department of Accounting, Auditing and Law