1. General information
Course:
VAT AND INTERNATIONAL TAXATION
Code:
54352
Type:
ELECTIVE
ECTS credits:
4.5
Degree:
319 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (CU)
Academic year:
2021-22
Center:
401 - FACULTY OF SOCIAL SCIENCES OF CUENCA
Group(s):
30
Year:
4
Duration:
First semester
Main language:
Second language:
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
RAQUEL ÁLAMO CERRILLO
- Group(s):
30
Building/Office
Department
Phone number
Email
Office hours
Facultad de Ciencias Sociales Cuenca. Despacho 4.26
ECONOMÍA APLICADA I
926054048
raquel.alamo@uclm.es
2. Pre-Requisites
Not established
3. Justification in the curriculum, relation to other subjects and to the profession
Not established
4. Degree competences achieved in this course
| Course competences | |
|---|---|
| Code | Description |
| E01 | Develop the ability to manage and run a company or organization, understand their competitive and institutional position, and identify their strengths and weaknesses. |
| E03 | Develop and enhance the ability to establish the planning and organization of any task in a company with the ultimate goal of helping make business decisions. |
| E05 | Develop the ability to analyze any information on the situation and possible development of a company and transform it into a business opportunity. |
| G01 | Possession of the skills needed for continuous, self-led, independent learning, which will allow students to develop the learning abilities needed to undertake further study with a high degree of independence. |
| G03 | Develop oral and written communication skills in order to prepare reports, research projects and business projects and defend them before any commission or group of professionals (specialised or non-specialised) in more than one language, by collecting relevant evidence and interpreting it appropriately so as to reach conclusions. |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Description | |
| Apply the quantitative analysis of the company and its environment. | |
| Assume a social and ethical responsibility in decision making. | |
| Search for information, analysis, interpretation, synthesis and transmission. | |
| Listen, negotiate, persuade and defend arguments orally or in writing. | |
| Additional outcomes | |
| Description | |
6. Units / Contents
-
Unit 1:
-
Unit 1.1:
-
Unit 1.2:
-
Unit 1.3:
-
Unit 1.4:
-
Unit 1.5:
-
Unit 1.6:
-
Unit 1.7:
-
Unit 1.8:
-
Unit 1.9:
-
Unit 1.10:
-
Unit 1.11:
-
Unit 1.12:
-
-
Unit 2:
-
Unit 2.1:
-
Unit 2.2:
-
Unit 2.3:
-
7. Activities, Units/Modules and Methodology
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (theory) [ON-SITE] | Lectures | E01 E03 E05 | 0.72 | 18 | N | N | ||
| Project or Topic Presentations [ON-SITE] | Combination of methods | G03 | 0.4 | 10 | N | N | ||
| Writing of reports or projects [OFF-SITE] | Cooperative / Collaborative Learning | G01 | 2 | 50 | Y | Y | ||
| Study and Exam Preparation [OFF-SITE] | Self-study | G03 | 1.14 | 28.5 | N | N | ||
| Final test [ON-SITE] | Assessment tests | E01 E03 E05 | 0.24 | 6 | Y | Y | ||
| Total: | 4.5 | 112.5 | ||||||
| Total credits of in-class work: 1.36 | Total class time hours: 34 | |||||||
| Total credits of out of class work: 3.14 | Total hours of out of class work: 78.5 | |||||||
As: Assessable training activity Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).
8. Evaluation criteria and Grading System
| Evaluation System | Continuous assessment | Non-continuous evaluation * | Description |
| Theoretical papers assessment | 50.00% | 0.00% | |
| Final test | 50.00% | 100.00% | |
| Total: | 100.00% | 100.00% |
According to art. 4 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 12.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).
Evaluation criteria for the final exam:
-
Continuous assessment:Evaluation criteria not defined
-
Non-continuous evaluation:Evaluation criteria not defined
Specifications for the resit/retake exam:
Evaluation criteria not defined
Specifications for the second resit / retake exam:
Evaluation criteria not defined
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| Class Attendance (theory) [PRESENCIAL][Lectures] | 28.5 |
| Project or Topic Presentations [PRESENCIAL][Combination of methods] | 18 |
| Writing of reports or projects [AUTÓNOMA][Cooperative / Collaborative Learning] | 10 |
| Study and Exam Preparation [AUTÓNOMA][Self-study] | 6 |
| Final test [PRESENCIAL][Assessment tests] | 50 |
| Global activity | |
|---|---|
| Activities | hours |
10. Bibliography and Sources
| Author(s) | Title | Book/Journal | Citv | Publishing house | ISBN | Year | Description | Link | Catálogo biblioteca |
|---|---|---|---|---|---|---|---|---|---|
| OCDE Impuestos | https://www.oecd.org/tax/ | ||||||||
| Unión Europea impuestos | https://europa.eu/european-union/topics/taxation_es | ||||||||
| Agencia Tributaria | https://www.agenciatributaria.es/ | ||||||||
| Cabrerizo, Carlos María | Manual práctico del IVA | Salamanca | Editorial Amarante | 978-84-949752-9-5 | 2019 | ||||
| Isaac Merino Jara | Fiscalidad Internacional y comunitaria | Madrid | Dykinson | 978-84-1324-463-1 | 2019 |