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Course: 2022/2023

Tax application procedures

(13627)

Study: Bachelor in Law (206)

Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Department of Public State Law

Type: Electives

ECTS Credits: 3.0 ECTS

Course:

Semester:

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)

Objectives

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

Link to document

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

Evaluation depending on the quality of the participation of the pupils in the activities described in the previous point (60%). Accomplishment of a final examination at the end of the term (40%)

% 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.