Basics of taxation of regulated sectors.

Own and understand knowledge on subsidies and taxation in the energy sector that can provide a base or opportunity to apply such knowledge to solve practical problems.

1.Aids in energy sector: Compatibility of the fiscal measures with the Community State aid regime. Energy 2.Taxation: Community framework: analysis of the directive 200396CE Imposed on the generation of electricity for the tariff deficit funding: the meaning of law 152012. Excise duty on hydrocarbons and electricity. Taxation of emission rights. Promotion and taxation of renewable energies. Own autonomous taxation with emphasis on the energy sector. Taxation of the waters: State taxes (Royal Decree legislative 12001), regional and local. The nature of the consideration for the supply of water and sewerage service.

TRAINING ACTIVITIES Individual work to the study of theoretical and practical materials produced and provided by the professor. Theoretical and practical classes. Group work. EDUCATIONAL METHODOLOGIES -Exhibitions in class of Professor with audiovisual and computer support, in which the main concepts of matter develop and bibliography is provided to complement the learning of students. -Critical reading of texts recommended by the course teacher: press articles, reports, manuals I academic articles, good for later discussion in class, either to expand and consolidate the knowledge of the subject. -Resolution of case studies, problems, etc. are raised by Professor individually or in a group. -Exhibition and discussion in class or in the virtual forum of the subject, moderated by Professor of issues related to the content of the matter, as well as case studies. -Development work and reports individually or in a group -Reading of theoretical and practical educational materials produced and provided by the professor in the virtual educational platform. The use of Artificial Intelligence tools will be allowed when so decided by the subject coordinator expressly in class. The teacher may eventually indicate a list of works and exercises that the student can perform using Artificial Intelligence tools, specifying how they should be used, and how the student should describe the use that has been made of them. If the use of Artificial Intelligence by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Regulation of the University Carlos III of Madrid of partial development of the Law 3/2022, of February 24, of university coexistence will be applied.