Business Taxation
Code: 102219 ECTS Credits: 6| Degree | Type | Year |
|---|---|---|
| 2500786 Law | OT | 4 |
Contact
- Name:
- Carmen Ana Jover Diaz
- Email:
- Carme.Jover@uab.cat
Teachers
- Carmen Ana Jover Diaz
Teaching groups languages
You can view this information at the end of this document.
Prerequisites
It is recommended that the contents and skills of the subjects of Financial and Tax Law I and II be assumed.
The teaching of the subject will be taught taking into account the perspective of the Sustainable Development Goals.
Objectives and Contextualisation
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.
- Arguing and laying the foundation for the implementation of legal standards.
- Demonstrating a sensible and critical reasoning: analysis, synthesis, conclusions.
- Efficiently managing information, being capable of assimilating a considerable volume of data in a limited amount of time.
- Identifying the underlying conflicts of interest in disputes and real cases.
- Identifying, assessing and putting into practice changes in jurisprudence.
- Mastering the computing techniques when it comes to obtaining legal information (legislation databases, jurisprudence, bibliography...) and in data communication.
- Memorising and utilising legal terminology.
- Planning and organising: managing of time, resources, etc.
- Students must be capable of demonstrating a critical awareness of the analysis of the legal system and development of legal dialectics.
- Students must be capable of demonstrating the unitary nature of the legal system and of the necessary interdisciplinary view of legal problems.
- Use different information and communication technologies.
- Working in multidisciplinary and interdisciplinary fields.
Learning Outcomes
- Applying the ICT when solving tax-legal matters.
- Applying the legal, financial and tax standards.
- Applying the tax-legal legislation and the doctrine of the Economic-Administrative Tribunal.
- Assessing the jurisprudential criteria in accordance with the financial-legal principles.
- Defining the jurisprudential pronouncements in the financial-legal field.
- Demonstrating a sensible and critical reasoning: analysis, synthesis, conclusions.
- Describing the tax issues in the framework of the general legal system.
- Efficiently managing information, being capable of assimilating a considerable volume of data in a limited amount of time.
- Enumerating the rules of interpretation for the tax-legal standards.
- Expressing a critical conscience on the debate developed in the tax-legal framework.
- Identifying the rules of implementation of the tax-legal standards.
- Planning and organising: managing of time, resources, etc.
- Suggesting solutions to conflicts in tax-legal matters.
- Use different information and communication technologies.
- Using financial and tax terminology.
- Working in multidisciplinary and interdisciplinary fields.
Content
Activities and Methodology
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Practical classes: commentaries of sentences and norms, practical cases and conceptual maps | 22 | 0.88 | 3, 2, 5, 13, 16, 4 |
| Theoretical classes | 22 | 0.88 | 6, 9, 10, 15 |
| Type: Supervised | |||
| Tutorials | 8 | 0.32 | 3, 2, 5, 9, 10, 13, 14, 15, 4 |
| Type: Autonomous | |||
| Assessment | 5 | 0.2 | 3 |
| Search of texts, readings, study and essays | 87.4 | 3.5 | 1, 6, 12, 16, 14, 15 |
The teaching methodology is as follow:
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.
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 |
|---|---|---|---|---|
| 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 |
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 person who cheats or tries to cheat in an exam will be given a 0. A person 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.
Students will be evaluable as long as they have carried out a set of activities, the weight of which is equivalent to a minimum of 2/3 of the total qualification for the subject. If the value of the activities carried out does not reach this threshold, the subject's teachers may consider the students as non-evaluable.
The SINGLE EVALUATION is an optional evaluation that will be carried out with the requirements and conditions established in the academic regulations. In any case, carrying out any of the tests that make up the continuous assessment implies waiving the single assessment and following up on the continuous assessment.
The tests that make up the single assessment will take place on the same day set by the Faculty for the exam or third test in the continuous assessment. The single assessment tests are made up of:
1st. The answer to a test questionnaire test. The value of this test will be 4 out of 10
2nd. The resolution of a practical case. The practical case will be made available to the students in advance and their resolution in writing will be provided by them on the day of the single test. The value of this test will be 2 out of 10.
3rd. The argued response to various theoretical questions. The value of this test will be 4 out of 10.
The same system and recovery criteria will be applied as for the continuous evaluation.
The same non-evaluable criterion will be applied as for continuous evaluation.
Bibliography
Recommended handbooks
ALONSO GONZÁLEZ, Luís Manuel y COLLADO YURRITA, Miguel Ángel. (Directores): Manual de Derecho Tributario: Parte Especial, editorial Atelier. Avaiable at the UAB digital library.
ALVAREZ MARTÍNEZ. Joaquín: Manual de Derecho tributario. Parte especial, Ed. Aranzadi.Avaiable at the UAB digital library.
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.Avaiable at the UAB digital library.
PEREZ ROYO, F. y otros: Curso de Derecho Tributario. Parte especial, ed. Tecnos .Avaiable at the UAB digital library.
POVEDA BLANCO F. (Dir): Esquemas y supuestos prácticos, Ed. Aranzadi.Avaiable at the UAB digital library.
HANDBOOK IVA AEAT Manual_IVA_2023.pdf (agenciatributaria.es)
HANDBOOK IS AEAT Manual práctico de Sociedades 2023 - Agencia Tributaria
TEACHERS PROGRAM GUIDE
WEB SITES
www.aeat.es
www.e-tributs.cat
www.atc.cat
Software
The subjec does not require any specific software.
Language list
| Name | Group | Language | Semester | Turn |
|---|---|---|---|---|
| (PAUL) Classroom practices | 51 | Catalan | second semester | afternoon |
| (TE) Theory | 51 | Catalan | second semester | afternoon |