Finance and Taxation Law I
Code: 102223 ECTS Credits: 6| Degree | Type | Year | Semester |
|---|---|---|---|
| 2500786 Law | OB | 3 | 1 |
Contact
- Name:
- Miguel Angel Sánchez Huete
- Email:
- MiguelAngel.Sanchez@uab.cat
Use of Languages
- Principal working language:
- catalan (cat)
- Some groups entirely in English:
- No
- Some groups entirely in Catalan:
- Yes
- Some groups entirely in Spanish:
- Yes
Teachers
- José Martínez-Carrasco Pignatelli
- Angel Baena Aguilar
- Miguel Angel Sánchez Huete
- Juan Ramon Perez Tena
Prerequisites
It is recommended that the contents and competences of the Administrative Law I and II subjects be assumed.
Objectives and Contextualisation
The subject of Financial and Tax Law I is part of the set of disciplines that aim to provide the student with the necessary legal bases to obtain a complete view of the financial activity of
Public Administrations.
The specific objectives of the subject are, on the one hand, the study and analysis of the current legal regime of public revenues. Special attention must be paid to those of a tax nature.
In this line, a complete vision of the structured tax system will be given around the concepts of direct and indirect taxation. On the other hand, the legal regime surrounding the expenditure
activity of public entities with special incidence on budgetary law must be addressed.
Competences
- Apprehending the necessary mechanisms in order to know, assess, and apply the legislative reforms as well as to follow the changes produced in a concrete subject.
- Demonstrating a sensible and critical reasoning: analysis, synthesis, conclusions.
- Memorising and utilising legal terminology.
Learning Outcomes
- Applying the legal, financial and tax standards.
- Demonstrating a sensible and critical reasoning: analysis, synthesis, conclusions.
- Describing the structure of the tax-legal system.
- Using financial and tax terminology.
Content
The following topics will be developed:
i.- Introduction to financial law.
ii.- Regulation of public revenues.
iii.- Tax. Concept and classes.
iv.- The tax system.
This set of topics will be detailed for each teacher at the beginning of the course.
Methodology
The teaching methodology and the evaluation may undergo some modifications depending on the restrictions on attendance imposed by the health authorities.
Subject teaching activity will be a mix for the first four months period: theoretical classes will be online and seminars will be face-to-face.
The teaching methodology is based on students work with de 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 provided 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 de 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.
Activities
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Practical classes: commentaries of sentences and norms, practical cases and conceptual maps | 22.5 | 0.9 | 1, 2 |
| Theoretical classes | 22.5 | 0.9 | 2, 3, 4 |
| Type: Supervised | |||
| Tutorials | 7 | 0.28 | 1, 2 |
| Type: Autonomous | |||
| Research of literature, readings, study and essays. | 93 | 3.72 | 1, 2, 3, 4 |
Assessment
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.
Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Exam | 2'5 points | 1.5 | 0.06 | 1, 2, 3, 4 |
| Solving of practice cases | 2'5 points | 1.5 | 0.06 | 1, 2, 3, 4 |
| Summary examination or, if need be, recovery examination | 5 points | 2 | 0.08 | 1, 2, 3, 4 |
Bibliography
Recommended handbooks (last edition):
ALVAREZ MARTÍNEZ. Joaquín: Manual de Derecho tributario. Parte especial, Ed. Aranzadi.
CALVO ORTEGA, Rafael.: Curso de Derecho financiero. Derecho Tributario (parte general), ed. Civitas.
CAZORLA PRIETO, Luís. María.: Derecho financiero y tributario. Parte general, ed. Aranzadi.
ESEVERRI MARTINEZ, 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 (i d'altres): 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-CARRASCO PIGNATELLI, José Miguel: Derecho financiero y tributario I, ed. Reus.
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.
MERINO JARA, Isaac (dir): Derecho financiero y tributario. Parte General, ed. Tecnos.
PEREZ ROYO, Fernando: Derecho Financiero y Tributario. Parte General, ed. Civitas.
GUIDE PROVIDED BY TEACHER.
HTTP://WWW.AEAT.ES
Software
No specific software is used