2020/2021
Taxation II
Code: 102130 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 2501231 Accounting and Finance | OT | 4 | 0 |
The proposed teaching and assessment methodology that appear in the guide may be subject to changes as a result of the restrictions to face-to-face class attendance imposed by the health authorities.
Contact
- Name:
- José Martínez-Carrasco Pignatelli
- Email:
- JoseMiguel.Martinez-Carrasco@uab.cat
Use of Languages
- Principal working language:
- spanish (spa)
- Some groups entirely in English:
- No
- Some groups entirely in Catalan:
- Yes
- Some groups entirely in Spanish:
- No
Teachers
- José Martínez-Carrasco Pignatelli
- Carlos Berdor Abad
Prerequisites
There is no prerequisite
Objectives and Contextualisation
The TAX LAW II course aims at the knowledge of the tax system in force in Spain, with particular attention to the study of the regulations applicable in Catalonia.
In particular, it is about examining the main tax figures with a projection in accounting and finance.
* Analyse, synthesize and evaluate the information.
* Apply the tax system to the general framework of the economy and the legal system and to know, assimilate and apply the tax system in force regulating the basic tax system in the business field (accounting and financial).
* Quantify and value the cost and profitability of investment and financing operations, including the impact of taxation on accounting and financial operations.
* Have oral and written communication skills in Catalan, Spanish and English, to be able to synthesize and present orally and in writing the work carried out.
Competences
- Analysing, summarising and assessing information.
- Communicating in oral and written form in Catalan, Spanish and English, in order to be able to summarise and present the carried out project in both forms.
- Incorporating knowledge and abilities in order to produce an academic or professional work in the fields of accounting and finances of a company, organisation, or family unit, and promoting in this way the work in more real environments.
- Students must develop the necessary learning skills to undertake further training with a high degree of autonomy.
Learning Outcomes
- Analysing, summarising and assessing information.
- Applying the current tax regulations of the basic tax system to the business scope: Personal Income Tax, Corporate Income Tax, Income Tax for non-residents, Tax on Capital Transfers and Documented Legal Acts and Value-added tax.
- Assessing the regulatory compliance of the regulatory and legal tax legislation which is applicable in the scope of a company.
- Communicating in oral and written form in Catalan, Spanish and English, in order to be able to summarise and present the carried out project in both forms.
- Determining the reciprocal material and formal obligations and rights from the different agents intervening in the tax and legal relationships.
- Students must develop the necessary learning skills to undertake further training with a high degree of autonomy.
- Using the appropriate vocabulary in the oral presentation.
- Using the tax and legal terminology and the administrative standards, the jurisprudence and doctrine that are applicable in the business taxation field.
Content
1º Income tax.
2º Tax on corporations (IS).
3º tax on asset transfers and legaldocuments(ITP-AJD).
4º Good and Service Tax (IVA).
5º Income tax on no residents (IRNR).
Methodology
Teaching will be offered on campus or in an on-campus and remote hybrid format depending on the number of students per group and the size of the rooms at 50% capacity.
The teaching methodology is based on the activity of the student with the aim of acquiring the necessary capacities to attend and apply the legal reality object of study. This task is carried out with the support of the teaching staff, which will provide the necessary references to achieve the different competencies.
The development of the teaching of the subject and the training of the student is based on the following activities:
1. Directed activities.
Master classes in which the teacher provides the basic concepts of the subject that are the necessary instruments to understand the normative and jurisprudential framework.
Practical classes where students analyze and solve together with the teacher practical cases previously prepared. The basis of the practical work is the understanding and applying criticism of the regulations and jurisprudence related to the essential content explained in the master classes.
2. Supervised activities.
These are activities that students will develop with the supervision and support of the teacher. It supposes to do a plurality of actions: practical cases, comments of norms or sentences, realization of conceptual schemes.
3. Autonomous activities.
The student must organize the time and effort autonomously, either individually or in groups. It involves the search for regulations, bibliography and instrumental jurisprudence to solve practical cases, study activity to pass the different tests, consult the teacher or tutor, etc.
The proposed teaching methodology may undergo some modifications according to the restrictions imposed bythe health authorities on on-campus courses.
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Resolution of case studies and oral presentation | 17 | 0.68 | |
| Theoretical lessons | 30.5 | 1.22 | |
| Type: Supervised | |||
| Tutoring | 13 | 0.52 | 1 |
| Type: Autonomous | |||
| Documentation and bibliography | 20.5 | 0.82 | 1 |
| Study | 42 | 1.68 | 1 |
| Writing of papers | 25 | 1 | 1, 4 |
Assessment
Theoretical-practical exam at the end of the semester, 50%.
Resolution theoretical-practical assumptions.
Individual works with / without exposure in public.
Course follow-up (class attendance), 50%.
The failure to carry out the final exam implies the suspense, unless justified due to duly documented force majeure.
In order to be able to do the average with the other activities, a minimum mark of 2.5 points must be obtained in the final exam.
For those students who have obtained a grade that is equal to or greater than 3,5 and less than 5, in the global assessment (examination and assumptions and / or works), a re-assessment will be made. At the time of publication of the final qualifications the modality of the same will be announced. This re-evaluation will be scheduled in the exam calendar of the Faculty. The student who submits to the re-evaluation and passes it will approve the subject with a note of 5. Otherwise, the same note will be maintained.
The final grade will assess the regular attendance, participation and behaviour in the class of the student.
A student will be considered "NOT EVALUABLES" to the subject provided that no evaluation activity has been presented. Therefore, it is considered that a student who does some component of a continuous evaluation can no longer opt for a NO EVALUATION.
Calendar of evaluation activities. The dates of the different evaluation tests (partial exams, classroom exercises, work delivery ...) will be announced sufficiently in advance during the semester. The date of the final exam of the subject is programmed in the calendar of exams of the Faculty. "The programming of the evaluation tests can not be modified, unless there is an exceptional and duly justified reason for which no evaluation can be carried out. In this case, the persons responsible for the tests, prior to consult the teachers and the student affected, they will propose a new program within the corresponding teaching period. " Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB) Students and students of the Faculty of Economics and Business who, in accordance with the previous paragraph, need to submit an evaluation date, must submit the petition by filling in the application Request reprogramming test https://eformularis.uab.cat / group / deganat feie / reprogramming-proofs Coinciding with the final exam will announce the day and the means by which the final qualifications will be published. In the same way, the procedure, place, date and time of the review of exams will be reported in accordance with the regulations of the University. Recovery process.
All students are required to perform the evaluation activities. If the student's grade is 5 or higher, the student passes the course and it cannot be subject to further evaluation. If the student grade is less than 3.5, the student will have to repeat the course the following year. Students who have obtained a grade that is equal to or greater than 3.5 and less than 5 can take a second chance exam. The lecturers will decide the type of the second chance exam. When the second exam grade is greater than 5, the final grade will be a PASS with a maximum numerical grade of 5. When the second exam grade is less than 5, the final grade will be a FAIL with a numerical grade equal to the grade achieved in the course grade (not the second chance exam grade).
A student who does not perform any evaluative task is considered “not evaluable”, therefore, a student who performs a continuous assessment component can no longer be qualified with a "not evaluable".
Irregularities in acts of evaluation.
Without prejudice to other disciplinary measures that are deemed opportune, and in accordance with the current academic regulations, "in the event that the student conducts any irregularity that can lead to a significant variation of the qualification of an evaluation act, This evaluation act will be evaluated with 0, regardless of the disciplinary process that can be instructed. In case there are several irregularities in the acts of the same subject, the final grade of this subject will be 0 ". Section 10 of Article 116. Results of the evaluation (Academic Regulations UAB).
The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses.
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Cases | 20% | 0 | 0 | 2, 3, 5, 6, 4, 8, 7 |
| Individual work | 20% | 0 | 0 | 4 |
| Progress of the course | 10% | 0 | 0 | 1, 4 |
| Written examinations | 50% | 2 | 0.08 | 1, 2, 3, 5, 6, 4, 8, 7 |
Bibliography
1º Taxation Handbook (particular taxes) to specify with students according editions.
2º Subject plan provided by the teacher.
3º http:/www.aeat.es