Guías Docentes Electrónicas
1. General information
Course:
FINANCIAL AND TAX LAW II
Code:
35322
Type:
CORE COURSE
ECTS credits:
6
Degree:
336 - UNDERGRADUATE DEGREE PROGRAMME IN LAW
Academic year:
2022-23
Center:
401 - FACULTY OF SOCIAL SCIENCES OF CUENCA
Group(s):
30 
Year:
3
Duration:
C2
Main language:
Spanish
Second language:
English
Use of additional languages:
English Friendly:
Y
Web site:
Bilingual:
Y
Lecturer: JOSÉ ÁNGEL GÓMEZ REQUENA - Group(s): 30 
Building/Office
Department
Phone number
Email
Office hours
Facultad de Ciencias Sociales. Despacho 4.24
DERECHO PÚBLICO Y DE LA EMPRESA
926 05 32 56
JoseAngel.Gomez@uclm.es
Wednesdays from 9 a.m. to 12 p.m.; Fridays from 11 a.m. to 2 p.m. Please request tutoring beforehand by e-mail.

2. Pre-Requisites

It is recommended to have passed the subject Financial and Tax Law I, considering the logical continuity between them.

3. Justification in the curriculum, relation to other subjects and to the profession

The subject Financial and Tax Law II is an essential subject within the field of legal-social sciences, which translates into the recognition of 6 ECTS credits within the Degree in Law. If it is followed with full benefit, it provides the student with an adequate understanding of the financial activity of the Public Administration, in a national and globalised context. Its interrelationship with other areas of the legal system (especially with regard to Civil Law, Commercial Law and Administrative Law) contributes to the comprehensive training, in terms of the different professional opportunities offered by the Degree in Law.


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.
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
Solve problems arising in the application of the different rules of the tax system.
Learn to use legal-financial institutions.
Acquire a critical vision of the legal-tax system and to be able to use constitutional principles and values in the análisis of tax institutions
To be able to reason and argue legalyy, as well as to present the knowledge obtained with precision and clarity
Ability to search, identify and use sources of law to obtain legal-tax information and its analysis and synthesys
Additional outcomes
Not established.
6. Units / Contents
  • Unit 1: Corporate Income Tax
  • Unit 2: Transfer Tax and Stamp Duty
  • Unit 3: Value Added Tax
  • Unit 4: Excise Taxes
  • Unit 5: Social Security revenues
  • Unit 6: Customs taxes
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures E02 E03 E17 G04 G06 1.08 27 N N Classroom presentation of the contents related to each of the subjects that make up the module.
Class Attendance (practical) [ON-SITE] Case Studies E02 E03 E04 E05 E07 E13 E17 G01 G02 G03 G04 G06 G07 G11 G14 G15 0.6 15 N N There will be two groups of practicals. The legal-financial problems raised in certain factual cases will be analysed, in addition to solving the practical cases prepared by the students.
Writing of reports or projects [OFF-SITE] Problem solving and exercises E02 E03 E04 E05 E07 E13 E17 G02 G03 G04 G06 G07 G11 G14 G15 1 25 Y N The student will solve the practical cases formulated by the Professor.
Study and Exam Preparation [OFF-SITE] Self-study E02 E03 E04 E05 E07 E09 E13 E17 G01 G02 G03 G04 G06 G07 G11 G14 G15 2.94 73.5 N N
Mid-term test [ON-SITE] Assessment tests G03 G14 0.04 1 Y N The assessment criteria for the progress tests are contained in section 8 of this guide, to which we refer.
Final test [ON-SITE] Assessment tests G03 G14 0.08 2 Y Y The assessment criteria for the progress tests are contained in section 8 of this guide, to which we refer
Other off-site activity [OFF-SITE] Other Methodologies E05 E13 0.14 3.5 N N Tutoring.
On-line debates and forums [OFF-SITE] Debates E05 E13 0.12 3 N N Analysis and resolution of practical cases proposed by the Professor on the Virtual Campus Platform (Moodle) to encourage the student's legal reasoning, argumentation, oratory and staging.
Total: 6 150
Total credits of in-class work: 1.8 Total class time hours: 45
Total credits of out of class work: 4.2 Total hours of out of class work: 105

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
Assessment of problem solving and/or case studies 30.00% 0.00% The resolution of all the practical cases presented by the teacher throughout the course, for those students who opt for continuous assessment, will have a value of up to 30% in the final grade.
Non-attendance" students will not be able to opt for the continuous assessment system. This training activity will be assessed in the final test.
Mid-term tests 70.00% 0.00% There are several progress tests during the course, which students may choose to take during the course and which, if they pass them in their entirety, may be released from the practical part in the ordinary final exam of the course as a whole. In total, they will have a value of up to 70% of the final grade. A "student in attendance" will be understood to be a student who, by attending class regularly, passes each and every one of the practical exercises and progress tests carried out during the course. Lack of attendance and/or failure to complete the practical exercises and/or progress tests will result in the loss of the status of "on-site student", and the student will therefore have to pass the non-continuous assessment.
Non-attendance students will be assessed by means of a final test that may consist of a theoretical part and a practical part.
Final test 0.00% 100.00% Final test in which the theoretical and practical contents of the course will be evaluated.
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:
    Students in continuous assessment will be those who, attending class regularly, pass each and every one of the practical cases and progress tests carried out during the course. Lack of attendance and/or failure to complete the practical exercises and/or progress tests will lead to the loss of the status of "on-site student", thus having to move on to non-continuous assessment.

    The evaluation criteria will be, among others, the following:
    -Mastery of the subject, both in its theoretical and practical aspects.
    - Ability to synthesise and correct command of legal-financial language.
    - Clarity in the writing and argumentation of the practical cases.
    - Oratory and appropriate oral presentation in the debates generated by the practical cases.
  • Non-continuous evaluation:
    Those students who have not followed or passed the continuous assessment will have to take a theoretical test that covers the complete syllabus of the subject, as well as solve one or more practical cases, which may consist of questions or case studies, being the criteria to be followed for passing the ordinary test:

    - Mastery of the subject, both in its theoretical and practical aspects.
    - Ability to synthesise and correct command of legal-financial language.
    - Clarity in the writing and argumentation of the practical cases.
    - Oratory and appropriate oral presentation in the debates generated by the practical cases.

Specifications for the resit/retake exam:
Those students who have not been able to pass the ordinary exam will have to take a theoretical test that covers the complete syllabus of the subject as well as solve one or more practical cases, which may consist of questions or case studies, on the same day as the final exam. The criteria to be followed by the teacher will be the same as those indicated for the assessment of the ordinary exam.
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] 27
Class Attendance (practical) [PRESENCIAL][Case Studies] 15
Writing of reports or projects [AUTÓNOMA][Problem solving and exercises] 25
Study and Exam Preparation [AUTÓNOMA][Self-study] 73.5
Mid-term test [PRESENCIAL][Assessment tests] 1
Final test [PRESENCIAL][Assessment tests] 2
Other off-site activity [AUTÓNOMA][Other Methodologies] 3.5
On-line debates and forums [AUTÓNOMA][Debates] 3

Unit 1 (de 6): Corporate Income Tax
Teaching period: Weeks 1, 2, 3 and 4

Unit 2 (de 6): Transfer Tax and Stamp Duty
Teaching period: Weeks 5, 6 and 7

Unit 3 (de 6): Value Added Tax
Teaching period: Week 8

Unit 4 (de 6): Excise Taxes
Teaching period: Weeks 9, 10 and 11.

Unit 5 (de 6): Social Security revenues
Teaching period: Weeks 12 and 13.

Unit 6 (de 6): Customs taxes
Teaching period: Weeks 14 and 15.

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
Web Agencia Tributaria www.agenciatributaria.es  
Códigos electrónicos BOE www.boe.es/legislacion/codigos/  
 
 
 
 
AA.VV. Memento Fiscal Madrid Lefebvre-El Derecho Ultima edición  
AA.VV. Memento IVA Madrid Lefebvre-El Derecho Última edición  
AA.VV. Memento Impuesto sobre Sociedades Madrid Lefebvre-El Derecho Última edición  
AA.VV. Memento Transmisiones Ediciones Francis Lefebvre Última edición  
COLLADO YURRITA, M. A. (Dir) Manual de derecho tributario : parte especial Atelier Última edición  
MERINO JARA, I (Director) Derecho Financiero y Tributario: parte general. Tecnos Ultima edición  
PEREZ ROYO, F. (Director) Curso de Derecho Tributario: parte especial Tecnos Ultima edición  



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