Checking date: 23/04/2024


Course: 2024/2025

Procedural tax law I: general rules on procedural tax law (special reference to burden of the proof issues. General assessment procedures (procedimientos de gestión). Special assessment procedure (procedimiento de inspección)
(17826)
Master in Taxation (Plan: 389 - Estudio: 348)
EPD


Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 4.0 ECTS

Course:
Semester:




Learning activities and methodology
1. Critical reading of texts recommended by the professor of the course. 2. Resolution of practical cases, problems, etc. posed by the professor, individually or in groups. 3. Presentation and discussion in class, under the moderation of the professor, of topics related to the content of the subject, as well as practical cases. 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.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40




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