Checking date: 16/12/2022

Course: 2022/2023

Tax application procedures
Bachelor in Law (Plan: 397 - Estudio: 206)

Coordinating teacher: DIAZ CALVARRO, JULIA MARIA

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 3.0 ECTS


Requirements (Subjects that are assumed to be known)
Students must have taken previously the course Public Spending and Resource Funding (core course in the Bachelor of Law)
Knowledge of the juridical basic regimeof the different procedures of tax and of the most relevant practical problems related to this matter.
Skills and learning outcomes
Description of contents: programme
Study of the different tax procedures: liquidation, checking and inspection, collection, review of the administrative tax acts and of imposition of tax sanctions.
Learning activities and methodology
The learning methodology lies in the following instruments: the theoretical lectures, the workshops (resolution of cases that require the study of case law and doctrine) and the debates. The course will be carried out following a bimodal system (50%) during the academic year 2020/2021: the aggregated group will follow an online synchronous system while the reduced group will follow a presential system.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60
Calendar of Continuous assessment

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