1. General information
Course:
INTERNATIONAL AND EUROPEAN TAX LAW
Code:
35347
Type:
ELECTIVE
ECTS credits:
4.5
Degree:
334 - UNDERGRADUATE DEGREE PROGRAMME IN LAW
Academic year:
2022-23
Center:
3 - FACULTY OF LAW OF ALBACETE
Group(s):
10
Year:
4
Duration:
First semester
Main language:
Spanish
Second language:
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
Lecturer:
SATURNINA MORENO GONZALEZ
- Group(s):
10
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
2. Pre-Requisites
Not established
3. Justification in the curriculum, relation to other subjects and to the profession
This subject aims to complete the vision of the legal phenomenon of taxation that is usually given to students in the Financial and Tax Law courses. It seeks to deepen the analysis of tax matters from the perspective of the legal challenges posed by economic globalisation, digitalisation and our membership of the EU.
Starting from this premise, this course provides students with a global vision of the fundamental principles and regulatory instruments applicable in the international taxation sector, as well as the institutional and regulatory system of the European Union, paying special attention to the analysis of the conflicts that may arise from the interaction of internal, international and European regulations.
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. |
| E04 | Ability to search, identify and use legal sources (legal, jurisprudential and doctrinal). |
| E07 | To critically analyze the legal system that allows the identification of the social values underlying the legal norms and principles. |
| E13 | Solve problems arising from the application of general principles of law and legal norms to factual situations. |
| E15 | To deepen the analysis of the legal structures - national and European policies and international bodies, as well as their functioning. |
| G03 | A correct oral and written communication. |
| G06 | Understanding of social, economic and environmental problems. |
| G10 | Develop the capacity for analysis and synthesis and promote autonomous learning. |
| G12 | Working in an international context. |
| G14 | Ability to apply knowledge to practice. |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Not established. | |
| Additional outcomes | |
| Description | |
6. Units / Contents
-
Unit 1: International Tax Law
-
Unit 1.1: International Tax Law. Legal sources, in particular double taxation treaties.
-
Unit 1.2: International Double Taxation. Concept, causes and methods to eliminate it.
-
Unit 1.3: The OECD/NU Model Conventions. Aims and content.
-
-
Unit 2: The Non-resident Income Tax
-
Unit 2.1: General aspects
-
Unit 2.2: Income obtained through a permanent establishment.
-
Unit 2.3: Income obtained without a permanent establishment.
-
-
Unit 3: European Tax Law
-
Unit 3.1: Principles of European Tax Law.
-
Unit 3.2: Harmonisation of direct and indirect taxation.
-
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 E07 E15 G06 G12 | 0.82 | 20.5 | Y | N | ||
| Class Attendance (practical) [ON-SITE] | Case Studies | E13 G03 G12 G14 | 0.21 | 5.25 | Y | N | ||
| Progress test [ON-SITE] | Assessment tests | E02 E15 G03 G12 | 0.08 | 2 | Y | N | ||
| Project or Topic Presentations [ON-SITE] | Combination of methods | E02 E04 E07 E13 E15 G03 G06 G10 G12 G14 | 0.24 | 6 | Y | N | ||
| Writing of reports or projects [OFF-SITE] | Group Work | E02 E04 G06 G10 G12 G14 | 0.84 | 21 | Y | N | ||
| Study and Exam Preparation [OFF-SITE] | Self-study | E02 E04 G12 G14 | 1.47 | 36.75 | Y | N | ||
| Analysis of articles and reviews [OFF-SITE] | Self-study | E02 E04 E07 E13 G06 G10 G12 G14 | 0.84 | 21 | Y | N | ||
| Total: | 4.5 | 112.5 | ||||||
| Total credits of in-class work: 1.35 | Total class time hours: 33.75 | |||||||
| Total credits of out of class work: 3.15 | Total hours of out of class work: 78.75 | |||||||
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 |
| Final test | 0.00% | 100.00% | Students who do not follow or have not passed the continuous assessment. |
| Mid-term tests | 70.00% | 0.00% | A progress test may be taken during the term. |
| Assessment of problem solving and/or case studies | 30.00% | 0.00% | During the term there will be case studies and/or the presentation of an assignment. Studens who do not do them or do not pass them will do so in the final exam. |
| 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:Mastery of the subject, both in its theoretical and practical aspects.
Ability to synthesise and correct command of tax language.
Clarity in the writing and agrumentation of case studies.
Oratory and appropriate oral presentation in debates. -
Non-continuous evaluation:Evaluation criteria not defined
Specifications for the resit/retake exam:
The same as in the ordinary exams.
Specifications for the second resit / retake exam:
The same as in the ordinary and extraordinary exams.
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
10. Bibliography and Sources