Degree | Type | Year | Semester |
---|---|---|---|
2500786 Law | OT | 4 | 0 |
It is recommended that the contents and skills of the subjects of Financial and Tax Law I and II be assumed.
The teaching methodology and the evaluation may undergo some modifications depending on the restrictions on attendance imposed by the health authorities.
The teaching methodology is based on students work with the main goal of getting needed competences for understanding and applying the law which is studied. Teachers are going to hold students in this task and is going to provide necessary tools as well in order to get competences with success. The development of the subject and the students formation is based in the next kind of activities:
1.- Teacher-directed activities:
Theoretical classes: Teachers are going to explain the essential and basic principles for understanding the legal and jurisprudential frame.
Practical classes: Teachers and students solve the tax basic problems with the completion of practical cases. The comprehension and critical application of the law and jurisprudence related with the topics taught in theoretical classes is the base of this task. These activities may be a plurality of actions as such activities of debate on the thematic given based on the reality and group work in classroom on recommended materials
2.- Supervised activities:
Tutorials
3.- Autonomous activities:
The students must organize their time and effort autonomously, both individually as in groups. It involves activities such as search of appropriate literature and jurisprudence for the resolution of practical cases, exercises proposed by teachers, study activity by overcoming the evaluation tasks and consultations in tutorial to the teachers.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Practical classes: commentaries of sentences and norms, practical cases and conceptual maps | 21.2 | 0.85 | 3, 2, 5, 13, 16, 4 |
Theoretical classes | 21.2 | 0.85 | 6, 9, 10, 15 |
Type: Supervised | |||
Tutorials | 7 | 0.28 | 3, 2, 5, 9, 10, 13, 14, 15, 4 |
Type: Autonomous | |||
Search of texts, readings, study and essays | 95 | 3.8 | 1, 6, 12, 16, 14, 15 |
The students will pass the subject if they carry out these assessment exercices:
1st: exam, value of 2'5 points
2nd: practical cases, value of 2'5 points
3rd: summary examination, value of 5 points
It will get the final mark adding the points got but this requires two conditions: first, it is necessary to make each assessment and to get 2'5 point minimun in the last one. Otherwise, the subject will not be overcome and it will be necessary to make a recovery examination about all lessons. The student will be able to get 5 points maximun with this last test.
Both the summary examination as the recovery examination will be done following academic calendar. Assessments 1 and 2 will be done following the professors team calendar or programme which will be showed through the Virtual Campus at the beggining of class activity. The programmed days for assessments 1 and 2 could be changed for major force reasons or with a warning well in advance.
The students will be able to apply for a teacher tutorial in regards the avaluation items in order to get a proper progress of subject.
A student who cheats or tries to cheat in an exam will be given a 0. A student who submits a paper or a practical exercise in which evidence of plagiarism can be identified will be given a 0 and will receive a warning.
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Exam | 2'5 points | 1.3 | 0.05 | 3, 2, 7, 9, 8, 11, 10, 13, 15 |
Solving of practice cases | 2'5 points | 1.3 | 0.05 | 3, 1, 2, 5, 6, 7, 8, 12, 10, 13, 16, 14, 4 |
Summary examination or, if need be, recovery examination | 5 points | 3 | 0.12 | 3, 2, 5, 6, 7, 9, 8, 11, 12, 10, 13, 16, 14, 15, 4 |
Recommended handbooks
ALONSO GONZÁLEZ, Luís Manuel y COLLADO YURRITA, Miguel Ángel. (Directores): Manual de Derecho Tributario: Parte Especial, editorial Atelier.
ALVAREZ MARTÍNEZ. Joaquín: Manual de Derecho tributario. Parte especial, Ed. Aranzadi.
FERREIRO LAPATZA, Juan Jose (y otros): Curso de Derecho Tributario. Parte especial, Ed. Marcial Pons .
MERINO JARA, Isaac. (Director):Derecho Financiero y Tributario. Parte Especial, Ed. Tecnos.
PEREZ ROYO, F. y otros: Curso de Derecho Tributario. Parte especial, ed. Tecnos .
POVEDA BLANCO F. (Dir): Esquemas y supuestos prácticos, Ed. Aranzadi.
TEACHERS PROGRAM GUIDE
WEB SITES
www.aeat.es
www.e-tributs.cat
www.atc.cat