Degree | Type | Year | Semester |
---|---|---|---|
2500786 Law | OB | 3 | 2 |
It is convenient to manage Administrative Law and Financial and Tax Law I skills.
The subject of Financial and Tax Law II is part of the set of disciplines that aim to provide students with the legal bases necessary to obtain a complete overview of the financial activity of public administrations.
The general theory of taxes is studied in order to describe the legal regime of the different obligations that make up the tax relationship. The subject is completed with the procedures typical of the tax phenomenon: procedure of management, inspection and collection. The sanctioning aspect of this part of public law is also subject to treatment along with its procedure. Finally, the different procedures that aim to review administrative and jurisdictional administrative and tributary acts must be addressed.
During the semester the following lessons will be developed
I.- General theory of tax.
II.- The tax obligations: legal regime.
III.- Procedures for the application of taxes: management, inspection and collection.
IV.- Legal regime of infractions and tax sanctions.
V.- The tax review: the administrative claim.
The teacher will specify their content at the beginning of the course.
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.- Teach-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.
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Practical classes: commentaries of sentences and norms, practical cases and conceptual maps | 33.75 | 1.35 | 3, 1, 2, 5, 8, 7, 10 |
Theoretical classes | 33.75 | 1.35 | 5, 6, 9, 8, 11, 4 |
Type: Supervised | |||
Tutorials | 11.4 | 0.46 | 3, 1, 2, 5, 9, 8, 7, 10, 4 |
Type: Autonomous | |||
Search of texts, readings, study and essays | 140.5 | 5.62 | 3, 1, 2, 5, 9, 8, 7, 10, 11, 4 |
The students will pass the subject if they carry out these assessments exercises:
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 minimum 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 maximum 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 beginning 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 evaluation items in order to get proper progress of subject.
A student that copies or tries to copy during an assessment will get a 0 mark for the subject and will lose any right to a reassessment. A student handing a practice exercise under suspicion of fraud or could not justify the arguments of his exercise, will get a 0 mark, and will receive a warning. In case of repeating this behaviour, the student will fail the subject with 0 mark and will lose any right to a reassessment.
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, 5, 6, 9, 8, 10, 11, 4 |
Solving of practice cases | 2'5 points | 1.3 | 0.05 | 3, 1, 2, 5, 9, 8, 7, 10, 4 |
Summary examination or, if need be, recovery examination | 5 points | 3 | 0.12 | 3, 1, 2, 5, 6, 9, 8, 7, 10, 11, 4 |
Recommended handbooks:
ÁLVAREZ MARTÍNEZ. Joaquín.: Manual de Derecho tributario. Parte especial, Ed. Aranzadi.
CALVO ORTEGA, Rafael.: Curso de Derecho financiero. Derecho Tributario (parte general), ed. Civitas.
CALVO ORTEGA, Rafael y CALVO VERGEZ, Juan: Curso de Derecho Financiero. Derecho tributario. Parte general y parte especial. Derecho Presupuestario. Ed. Civitas/Thomson Reuters, https://proview-thomsonreuters-com.are.uab.cat/title.html?redirect=true&titleKey=aranz%2Fmonografias%2F230784783%2Fv24.4&titleStage=F&titleAcct=i0adc41900000016ea7f36fac72f31b8a#sl=p&eid=b30e2e2ff8a63b1dcdbe467a0fa9a10a&eat=%5Bereid%3D%22b30e2e2ff8a63b1dcdbe467a0fa9a10a%22%5D&pg=1&psl=&nvgS=false
CAZORLA PRIETO, Luis María.: Derecho financiero y tributario. Parte general, ed. Aranzadi.
CAZORLA PRIETO, Luis María: Derecho financiero y tributario. Parte General. Ed. Civitas/Thomson Reuters, https://proview-thomsonreuters-com.are.uab.cat/title.html?redirect=true&titleKey=aranz%2Fmonografias%2F106616179%2Fv20.3&titleStage=F&titleAcct=i0adc41900000016ea7f36fac72f31b8a#sl=0&eid=75012e66c24a80277d48306743ab8126&eat=%5Bereid%3D%2275012e66c24a80277d48306743ab8126%22%5D&pg=1&psl=p&nvgS=false
ESEVERRI MARTÍNEZ, Ernesto: Derecho tributario: parte general, ed. Tirant lo Blanch.
FERREIRO LAPATZA Juan José.: Curso de Derecho Financiero Español: instituciones, ed. Marcial Pons.
FERREIRO LAPATZA, Juan José (y otros): Curso de Derecho Tributario. Parte especial, ed. Marcial Pons.
MARTÍN QUERALT Juan, LOZANO SERRANO, Carmelo, CASADO OLLERO, Gabriel, y TEJERIZO LÓPEZ, José Manuel,: Curso de Derecho Financiero y Tributario, ed. Tecnos.
MARTÍNEZ LAGO, Miguel Ángel; GARCÍA DE LA MORA, Leonardo: Lecciones de Derecho Financiero y Tributario, ed. Reus.
MENÉNDEZ MORENO, Alejandro. (dir.): Derecho financiero y Tributario. Parte General, ed. Lex Nova.
MENÉNDEZ MORENO, Alejandro: Derecho financiero y tributario. Parte General. Lecciones de Cátedra, Ed. civitas/Thomson Reuters, https://proview-thomsonreuters-com.are.uab.cat/title.html?redirect=true&titleKey=aranz%2Fmonografias%2F126950843%2Fv21.2&titleStage=F&titleAcct=i0adc41900000016ea7f36fac72f31b8a#sl=0&eid=7eba9aa735a153ae2d1960262cfb8248&eat=%5Bereid%3D%227eba9aa735a153ae2d1960262cfb8248%22%5D&pg=1&psl=p&nvgS=false
MERINO JARA, Isaac (dir.): Derecho financiero y tributario. Parte General, ed. Tecnos.
PÉREZ ROYO, Fernando: Derecho Financiero y Tributario. Parte General, ed. Civitas.
PÉREZ ROYO, Fernando yCARRASCO GONZÁLEZ, Francisco M.: Derecho financiero y tributario, Ed. Civitas/Thomson Reuters, https://proview-thomsonreuters-com.are.uab.cat/title.html?redirect=true&titleKey=aranz%2Fmonografias%2F105325997%2Fv30.4&titleStage=F&titleAcct=i0adc41900000016ea7f36fac72f31b8a#sl=0&eid=1ea8a9daa5d7010d21e84dcd310f0588&eat=%5Bereid%3D%221ea8a9daa5d7010d21e84dcd310f0588%22%5D&pg=1&psl=p&nvgS=false
GUÍA DEL PROGRAMA FACILITADA POR EL/LA PROFESOR/A.
Links:
https://www.agenciatributaria.es/
https://atc.gencat.cat/ca/inici
The subject does not require any specific software.