Degree | Type | Year |
---|---|---|
2500786 Law | OB | 3 |
You can view this information at the end of this document.
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.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Seminars to complet different task like commentaries of sentences and norms, practical cases and conceptual maps | 22 | 0.88 | 1, 2, 3, 5, 7, 8, 10 |
Theoretical classes | 41.5 | 1.66 | 4, 5, 6, 8, 9, 11 |
Type: Supervised | |||
Tutorials | 11 | 0.44 | 1, 2, 3, 4, 5, 7, 8, 9, 10 |
Type: Autonomous | |||
Search of texts, readings, study and essays | 145.9 | 5.84 | 1, 2, 3, 4, 5, 7, 8, 9, 10, 11 |
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.
Seminars: 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. The attendance to these seminars is compulsory.
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 | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Exam | 2'5 points | 1.3 | 0.05 | 2, 3, 4, 5, 6, 8, 9, 10, 11 |
Solving of practice cases | 2'5 points | 1.3 | 0.05 | 1, 2, 3, 4, 5, 7, 8, 9, 10 |
Summary examination or, if need be, recovery examination | 5 points | 2 | 0.08 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 |
3rd: Theoretical exam. The student will answer several theoretical questions. Score: 4 out of 10
In case, the same system and exam will be used for continuous assessment.
The student will be assessed provided that he/she has carried out a set of activities whose weight is equivalent to a minimum of 2/3 of the total grade for the subject. If the value of the activities carried out does not exceed this limit, the teacher of the subject may consider the student as not assessable. In the case of a single evaluation, the same criterion of not evaluable as for the continuous evaluation will be applied.
Recommended handbooks:
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, ORÓN MORATAL, Germán: 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 and CARRASCO GONZÁLEZ, Francisco M.: Derecho Financiero y Tributario. Parte General, ed. Civitas.
PÉREZ ROYO, Fernando and CARRASCO GONZÁLEZ, Francisco M.: Derechofinanciero 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
Links:
https://www.agenciatributaria.es/
https://atc.gencat.cat/ca/inici
The subject does not require any specific software.
Name | Group | Language | Semester | Turn |
---|---|---|---|---|
(TE) Theory | 1 | Catalan | second semester | morning-mixed |
(TE) Theory | 2 | Catalan | second semester | morning-mixed |
(TE) Theory | 51 | Spanish | second semester | afternoon |
(TE) Theory | 70 | Catalan | first semester | morning-mixed |