1. General information
Course:
FINANCIAL AND TAX LAW I
Code:
35312
Type:
CORE COURSE
ECTS credits:
9
Degree:
334 - UNDERGRADUATE DEGREE PROGRAMME IN LAW
Academic year:
2022-23
Center:
3 - FACULTY OF LAW OF ALBACETE
Group(s):
10
16
Year:
2
Duration:
AN
Main language:
Spanish
Second language:
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
MIGUEL ANGEL CUERVAS-MONS MARTINEZ
- Group(s):
16
Building/Office
Department
Phone number
Email
Office hours
0.19
DERECHO PÚBLICO Y DE LA EMPRESA
967599200 Ext 2392
miguelangel.mons@uclm.es
Lecturer:
SATURNINA MORENO GONZALEZ
- Group(s):
16
Building/Office
Department
Phone number
Email
Office hours
Facultad de Derecho/Despacho 1.20
DERECHO PÚBLICO Y DE LA EMPRESA
2318
saturnina.moreno@uclm.es
Lecturer:
Mª ESTHER SANCHEZ LOPEZ
- Group(s):
10
Building/Office
Department
Phone number
Email
Office hours
Facultad de Derecho.
DERECHO PÚBLICO Y DE LA EMPRESA
2391
esther.sanchez@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 |
| E02 | To understand the systematic nature of the legal system and the interdisciplinary nature of legal problems. |
| E03 | Learn to use constitutional principles and values as a working tool in the interpretation of the legal system. |
| E04 | Ability to search, identify and use legal sources (legal, jurisprudential and doctrinal). |
| E05 | Ability to read, interpret, analyse and write legal documents from an interdisciplinary perspective. |
| E07 | To critically analyze the legal system that allows the identification of the social values underlying the legal norms and principles. |
| E09 | To apply the legal system based on the values and ethical principles of the different legal professions. |
| E13 | Solve problems arising from the application of general principles of law and legal norms to factual situations. |
| E14 | Acquire the capacity to provide legal advice to public, private and private entities. |
| E17 | Understand the legal and fiscal framework that conditions economic and business activity. |
| G01 | Knowledge of a second foreign language, preferably English, at Level B1 of the Common European Framework of Reference for Languages. |
| G02 | Knowledge at the user level of Information and Communication Technologies |
| G03 | A correct oral and written communication. |
| G04 | Incorporate the sense and ethical principles in their professional activity |
| G06 | Understanding of social, economic and environmental problems. |
| G07 | Ability to adapt to new situations and to resolve conflict situations with clear decision and criteria. |
| G11 | Acquire the ability to organize and plan professional activity. |
| G14 | Ability to apply knowledge to practice. |
| G15 | Ability to locate, select, process and manage information. |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Description | |
| To learn how to use legal-financial institutions. | |
| To be able to reason and argue legally, as well as to present the acquired knowledge with precision and clarity. | |
| To solve problems that arise in the application of the different rules of the tax system. | |
| Acquire a critical view of the legal-tax system and be able to use constitutional principles and values in the analysis of tax institutions. | |
| The ability to search for, identify and use sources of law to obtain legal-tax information and its analysis and synthesis. | |
| Additional outcomes | |
| Not established. |
6. Units / Contents
-
Unit 1: Concept and content of Financial and Tax Law
-
Unit 2: Financial resources: tax and non-tax revenues
-
Unit 3: The regulation of public expenditure: budgetary law
-
Unit 4: The territorial distribution of financial power in Spain
-
Unit 5: Constitutional principles and sources of financial law
-
Unit 6: Application and interpretation of tax rules
-
Unit 7: The tax liability: taxable event, subjects, quantification, guarantees and extinction
-
Unit 8: Tax procedures
-
Unit 9: Personal Income Tax
-
Unit 10: Income tax of non-residents
-
Unit 11: Inheritance and gift tax
-
Unit 12: Wealth Tax
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 | E02 E03 E17 G06 | 1.64 | 41 | Y | N | Theoretical classes in which the fundamental aspects of the different topics will be influenced, seeking participation and debate by the students | |
| Class Attendance (practical) [ON-SITE] | Problem solving and exercises | E02 E07 E13 E14 E17 G03 G04 | 0.9 | 22.5 | Y | N | Practice groups will be enabled | |
| Study and Exam Preparation [OFF-SITE] | Self-study | E04 E07 E14 E17 G01 G06 G11 G15 | 1.5 | 37.5 | N | N | Study by the student of the bibliography and recommended materials for the acquisition of the knowledge of each of the topics. | |
| Other off-site activity [OFF-SITE] | Other Methodologies | E02 E03 E17 G06 | 1.8 | 45 | Y | N | Conducting seminars and conferences throughout the course. | |
| Final test [ON-SITE] | E02 E03 E14 E17 G03 | 0.08 | 2 | Y | Y | Test at the end of the course in which students who have passed the progress test, will not have to be examined of that part. | ||
| Writing of reports or projects [OFF-SITE] | 3 | 75 | Y | N | ||||
| Progress test [ON-SITE] | 0.08 | 2 | Y | N | Test in the middle of the course, which will have eliminatory value | |||
| Total: | 9 | 225 | ||||||
| Total credits of in-class work: 2.7 | Total class time hours: 67.5 | |||||||
| Total credits of out of class work: 6.3 | Total hours of out of class work: 157.5 | |||||||
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 |
| Mid-term tests | 35.00% | 0.00% | |
| Mid-term tests | 35.00% | 0.00% | |
| Assessment of problem solving and/or case studies | 30.00% | 0.00% | |
| Final test | 0.00% | 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:-If a student who has choosen the continuous evaluation does not pass the progress test, he will have to take a final test that, in both calls (ordinary and extraordinary) consists of a double exercise (test and practical case).
-Participation with use in class, will be valued positively. -
Non-continuous evaluation:The final exam, in its two calls, consists of the realization of a double exercise: test (70%) and case study (30%).
Specifications for the resit/retake exam:
The same conditions are applicable as in the ordinary call (participation will not be taken into account).
Specifications for the second resit / retake exam:
The same conditions are applicable as in the ordinary and extraordinary call.
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| General comments about the planning: | Taking into account the extension of the agenda, the calendar and sequence of work will be indicated through the Moodle platform. |
10. Bibliography and Sources
| Author(s) | Title | Book/Journal | Citv | Publishing house | ISBN | Year | Description | Link | Catálogo biblioteca |
|---|---|---|---|---|---|---|---|---|---|
| www.aeat.es | |||||||||
| www.ief.es | |||||||||
| www.uclm.es/cief | |||||||||
| www.europa.eu | |||||||||
| www.tribunalconstitucional.es | |||||||||
| www.meh.es | |||||||||
| www.boe.es | |||||||||
| Calvo Ortega | Curso de Derecho Financiero | Navarra | Thomson Reuters | 2021 | |||||
| Collado Yurrita y Alonso González | Manual de Derecho Financiero y Tributario. Parte Especial | Barcelona | Atelier | 2021 | |||||
| Collado Yurrita y Luchena Mozo | Manual de Derecho Financiero y Tributario | Barcelona | Atelier | 2021 | |||||
| Martín Queralt y otros | Curso de Derecho Financiero y Tributario | Madrid | Civitas | 2021 | |||||
| Pérez Royo, F | Curso de Derecho Tributario. Parte Especial | Tecnos | Madrid | 2021 | |||||
| Pérez Royo, F | Derecho Financiero y Tributario. Parte General | Navarra | Thomson Reuters | 2021 |