Checking date: 25/04/2024


Course: 2024/2025

Tax law for labour relations practitioners
(12266)
Master in Consulting and Legal Consulting Job (Plan: 432 - Estudio: 303)
EPD


Coordinating teacher: DIAZ CALVARRO, JULIA MARIA

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 2.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
none in particular
Objectives
THE COMPETENCES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and / or applying ideas. That students know how to apply the knowledge acquired in solving problems in little known or multidisciplinary environments. That students are able to integrate knowledge and face the complexity of formulating critical judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. That students know how to communicate both their conclusions and the arguments that support them to specialized and non-specialized audiences in a clear and unambiguous way. That students possess the learning skills that will enable them to continue studying in a way that will be largely self-directed or autonomous. Ability to solve highly complex legal problems related to the tax area Justification of the planning of complex realities that require arguments and legal solutions in the application of tax rules.
Skills and learning outcomes
Description of contents: programme
1. tax aspects of recruitment 2. tax obligations of the employer 3. tax aspects of the extinction of the employment contract 4. tax aspects of the complementary social security 5. expatriation tax frame 6. procedural and procedural aspects.
Learning activities and methodology
TRAINING ACTIVITIES Theoretical class (6 h) Practical classes (8 h) Tutorials (2 h) Teamwork (12 h) Individual work of the student (26 h) TEACHING METHODOLOGIES Class lectures by the lecturer with the support of computer and audiovisual media, in which the main concepts of the subject are developed and the bibliography is provided to complement the students' learning. Critical reading of texts recommended by the subject teacher: Press articles, reports, manuals and/or academic articles, either for subsequent discussion in class or to expand and consolidate knowledge of the subject. Resolution of practical cases, problems, etc. posed by the teacher individually or in groups. Presentation and discussion in class, under the moderation of the teacher, of topics related to the content of the subject, as well as practical cases. Preparation of individual or group work and reports. Use of Artificial Intelligence tools selectively allowed in this subject. The faculty may indicate a list of works and exercises that the student can perform using AI tools, specifying how they should be used, and how the student should describe the use made of them. If the use of AI 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 24th, of University Coexistence will be applied.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

Calendar of Continuous assessment


Basic Bibliography
  • Martínez Gálvez, J. Pablo, Sánchez Pino, Antonio José, Malvárez Pascual, Luis y Ramírez Gómez, Salvador. Régimen fiscal de la Empresa. Tecnos. 2023
  • Pérez Royo, Fernando (Dir.). Curso de Derecho Tributario. Parte Especial. Tecnos. 2023

The course syllabus may change due academic events or other reasons.