1. General information
Course:
TAX PROCEDURES
Code:
35375
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
12
Year:
4
Duration:
C2
Main language:
Spanish
Second language:
Spanish
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
N
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. |
| E06 | Master the new technologies by applying them to law (databases of legislation and case law, bibliographies) and use the Internet to obtain information and communicate data. |
| 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. |
| E14 | Acquire the capacity to provide legal advice to public, private and private entities. |
| 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 |
| G09 | Develop critical and self-critical thinking. |
| 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. |
| G17 | Participate actively in seminars and scientific meetings |
5. Objectives or Learning Outcomes
| Course learning outcomes | |
|---|---|
| Not established. | |
| Additional outcomes | |
| Description | |
6. Units / Contents
-
Unit 1: The application of taxes
-
Unit 2: The tax manegement procedure
-
Unit 3: The inspector procedure
-
Unit 4: The recovery procedure
-
Unit 5: The sanction procedure
-
Unit 6: The review procedure
7. Activities, Units/Modules and Methodology
| Training Activity | Methodology | Related Competences (only degrees before RD 822/2021) | ECTS | Hours | As | Com | Description | |
| Class Attendance (practical) [ON-SITE] | Problem solving and exercises | 0.45 | 11.25 | Y | N | |||
| Writing of reports or projects [OFF-SITE] | Group Work | 0.9 | 22.5 | Y | N | |||
| Other off-site activity [OFF-SITE] | Other Methodologies | 0.35 | 8.75 | N | N | From the Area, where appropiate, wokshops and seminars will be achieve, that carried out with use by students, can be taken into account by the teacher in a positive way | ||
| Study and Exam Preparation [OFF-SITE] | Self-study | 1.9 | 47.5 | N | N | |||
| Class Attendance (theory) [ON-SITE] | Lectures | 0.82 | 20.5 | Y | N | active participation with use in class will be valued by the teacher | ||
| Final test [ON-SITE] | 0.08 | 2 | 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 | 60.00% | 100.00% | A theoretical-practical evaluation test will be proposed with a weight of 60% in the final grade. Mandatory and recoverable |
| Mid-term tests | 40.00% | 0.00% | Mandatory and recoverable. |
| 0.00% | 0.00% | Self-assessment activities, participation with advantage in theoretical classes, practices, seminars and other activities programmed for the formation of the student. | |
| 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.
- Capacity for synthesis and correct mastery of the juridical-financial language.
- Clarity in the wording and argumentation of the practical cases.
- Oratory and adequate exposition in the debates generated in the thread of the practical cases
*Attendance with leverage and participation will score positively -
Non-continuous evaluation:The overall qualification of the subject corresponds only to the exam, without taking into account, as happens in the continuous evaluation, tasks, participation and assistance of the student.
Specifications for the resit/retake exam:
Conducting a theoretical examination that will include practical assumptions.
Specifications for the second resit / retake exam:
No evaluation criteria have been introduced.
9. Assignments, course calendar and important dates
| Not related to the syllabus/contents | |
|---|---|
| Hours | hours |
| General comments about the planning: | The schedule of the subject will be specified in Moodle |
10. Bibliography and Sources
| Author(s) | Title | Book/Journal | Citv | Publishing house | ISBN | Year | Description | Link | Catálogo biblioteca |
|---|---|---|---|---|---|---|---|---|---|
| www.minhap.gob.es | |||||||||
| WWW.AEAT.ES | |||||||||
| AAVV | Memento práctico de Procedimientos Tributarios | Madrid | Francis Lefebvre | Last edition | |||||
| COLLADO YURRITA, M.A.; LUCHENA MOZO, G.Mª | Derecho Tributario. Parte General | BARCELONA | ATELIER | Last edition | |||||
| Fernando Casana Merino | Procedimientos Tributarios | Pamplona | Aranzadi | Last edition | |||||
| HERRERA MOLINA, P.M.; MARTÍN DÉGANO, I.; SANZ GÓMEZ, R. | Manual de Procedimientos Tributarios | Madrid | Dykinson | 978-84-1377-522-7 | 2022 |