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Taxation I

Code: 102131 ECTS Credits: 6
2024/2025
Degree Type Year
2500002 Accounting and Finances OB 3

Contact

Name:
Montserrat Pereto Garcia
Email:
montserrat.pereto@uab.cat

Teaching groups languages

You can view this information at the end of this document.


Prerequisites

There is not any previous requirement.


Objectives and Contextualisation

The subject TAX LAW I is part of the set of disciplines that aim to provide the student with the legal administrative and tax bases necessary to obtain a complete view of the business and economic activity.
 
The objectives of the subject are two. On the one hand, provide the student with the necessary knowledge to understand the basic concepts that surround the legal institute of tribute. On the other hand, to make known the fundamental elements of the administrative procedures for the application of taxes, the tax sanctioning procedure and the procedure for reviewing tax administrative acts. That is, to know the position of the taxpayer before the Public Treasury.

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

  1. Analysing, summarising and assessing information.
  2. 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.
  3. Assessing the regulatory compliance of the regulatory and legal tax legislation which is applicable in the scope of a company.
  4. 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.
  5. Determining the reciprocal material and formal obligations and rights from the different agents intervening in the tax and legal relationships.
  6. Students must develop the necessary learning skills to undertake further training with a high degree of autonomy.
  7. Using the appropriate vocabulary in the oral presentation.
  8. Using the tax and legal terminology and the administrative standards, the jurisprudence and doctrine that are applicable in the business taxation field.

Content

Tax Law I.
										
											
										
											1. Taxes: concept; types; aims; principles of ordering and application of taxes.
										
											
										
											2. The legal-taxation relationship. Essential tax elements.
										
											
										
											3. Material and formal tax obligations. Determination of the main tax liability. Ways of fulfilling  tax obligation.
										
											
										
											4. Tax procedures: management-liquidation, inspection, collection, review and sanctioning. Tax crimes.

Activities and Methodology

Title Hours ECTS Learning Outcomes
Type: Directed      
Practical lessons 17 0.68
Theoretical lessons 32.5 1.3
Type: Supervised      
Prepare outlines 13 0.52 1, 4
Type: Autonomous      
Search of documentation and bibliography 20.5 0.82 1, 4
Study 39.5 1.58 1, 4
Writing of papers 25 1 1, 4

Teaching will be offered on campus.

The teaching methodology is based on the student's activity in order to acquire the necessary skills to understand and apply the legal reality under study. This task is carried out with the support of the teaching staff, who will provide the necessary references to reach the different competences. 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 the students analyze and solve together with the teacher practical cases previously elaborated. The basis of practical work is the understanding and critical application of the regulations and jurisprudence related to the essential content explained to the lectures. 2. Supervised activities. These are activities that students will develop with the supervision and support of the teacher. It involves performing a plurality of actions: practical cases, comments on regulations or judgments, realization of conceptual schemes. 3. Autonomous activities. The student has to organize time and effort autonomously, either individually or in groups. It involves the search of regulations, bibliography and instrumental jurisprudence for the resolution of practical cases, study activity for the overcoming of the different tests, consultations with the teacher or tutor, etc.



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.


Assessment

Continous Assessment Activities

Title Weighting Hours ECTS Learning Outcomes
Final written test 50% 1.5 0.06 1, 2, 3, 4, 5, 6, 7, 8
Partial written examination 25% 1 0.04 1, 2, 3, 4, 5, 6, 7, 8
Resolution of theoretical-practical cases 25% 0 0 1

This subject does not offer the option for comprehensive evaluation.

A continuous evaluation will be carried out by carrying out various activities during the academic year. The activities can consist, where appropriate, in exams, resolution of practical cases, control of attendance in class, and individual work. Specifically, there will be a partial examen (with a total value of 25% of the overall grade) and a final exam (with a total value of 50% of the overall grade). The final examen will take place on the date indicated in the Faculty's examen calendar.

In addition, there will be a practical case/s (with a total value of 25% of the overall grade).

In order to take the average with the partial exam (25% of the overall grade), it is necessary to obtain a minimum of 2.5 points (out of 10 points) in the final exam.

Failure to take any of the scheduled tests (partial examen, practical case/s and final exam) implied failure, except for justified cause of serious force majeure.

For those students who have obtained a grade equal to or greater than 3.5 and less than 5 in the overall assesment (average of the 2 written exams with the resolution of the practical case/s) a reassessment will be carried out. At the moment after the publication of the finals quialifications, the modality of the sames will be announced. This reassessment will be announced scheduled in the Faculty´s exam calendar. The student who shows up and passes will pass the the subject with a grade of 5. Otherwise, the same grade will be maintained.

The final grade will assess the student`s regular attendance, participation and behaviour in class.

A student is considered "NOT Evaluable" in the subject as long as he/she has not participated in anyof the evaluation activities. Therefor, it is considered that a students who performs a component of continuous evaluation can no longer opt for a "NOT 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 examinations of the Faculty.
										
											
										
											"The programming of the evaluation tests can not be modified, unless there is an exceptional and duly justified reason for which an evaluation act can not be carried out. In this case, the people responsible for the qualifications, after consulting the teachers and the affected student, they will propose a new programming within the corresponding teaching period ". Section 1 of Article 115 Calendar of evaluation activities (Academic Regulations UAB).
										
											
										
											Students of the Faculty of Economics and Business who, in accordance with the previous paragraph, need to change an evaluation date, must submit the petition by filling in the application Request reprogramming test https://eformularis.uab.cat / group / daganat feie / reprogramming-proofs
										
											
										
											Procedure for the review of qualifications.
										
											
										
											Coincident with the final exam will be announced the approximate 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 examinations will be reported in accordance with the regulations of the University.

Procedure of revaluation

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 current academic regulations, "in the event that the student conducts any irregularity that may lead to a significant variation of the rating of an evaluation act , this evaluation act will be qualified with 0, independently of the disciplinary process that can be instructed. In case there are several irregularities in the evaluation 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 somechanges according to the restrictions imposed by the health authorities on on-campus courses.

 

 
 

Bibliography


Taxation Handbook (last edition):

CALVO ORTEGA, Rafael y CALVO VERGEZ, Juan: Curso de Derecho Financiero. Derecho tributario. Parte general y parte especial. Derecho Presupuestario . Ed. Civitas/Thomson Reuters.

 

CAZORLA PRIETO, Luis María: Derecho financiero y tributario. Parte General . Ed. Civitas/Thomson Reuters.

 

MENÉNDEZ MORENO, Alejandro: Derecho financiero y tributario. Parte General. Lecciones de Cátedra , Ed. Civitas/Thomson Reuters.

 

PÉREZ ROYO, Fernando y Carrasco González, Francisco M.: Derecho financiero y tributario, ed. Civitas/Thomson Reuters,


										
											Guide en el programa provided por la teacher.
										
											

Links:

https://www.agenciatributaria.es/

https://atc.gencat.cat/ca/inici


Software

The subject does no require año specific software.


Language list

Name Group Language Semester Turn
(PAUL) Classroom practices 101 Catalan second semester morning-mixed
(PAUL) Classroom practices 501 Catalan second semester afternoon
(TE) Theory 10 Catalan second semester morning-mixed
(TE) Theory 50 Catalan second semester afternoon