Checking date: 11/05/2023


Course: 2023/2024

Tax Procedures
(16944)
Master in Legal Practice and Representation (Plan: 513 - Estudio: 271)
EPD


Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 2.0 ECTS

Course:
Semester:




Skills and learning outcomes
Description of contents: programme
1) the application of taxes and tax procedures: common rules. (2) tax management procedures: procedure started by declaration, data verification, verification of values and limited testing. (3) the inspection procedure: beginning, development, documentation, and termination. (4) the voluntary period collection and the enforcement procedure: budgets, measures precautionary, Providence of urgency, suspension and termination. (5) the disciplinary procedure and the graduation of sanctions. (6) special review of the GLT and the appeal procedures. (7) economic-administrative complaints: acts and contested proceedings, suspension; claim in unique or first instance; ordinary and extraordinary appeal resources.
Learning activities and methodology
Training activities of the subject indicating its content credits ECTS-hours and attendance (limit the number of training activities up to a maximum of 15) Master classes in which the fundamental conceptual contents are developed that the student must purchase. For that, as well as advise the necessary manuals and a bibliography specific to the specific subjects to be provided at the beginning of the semester, are It will provide in advance the student materials prepared by the teacher for most deepening of the issues and a better follow-up of the explanations. These materials work they will serve to introduce the debate and discussion topics that have more interest for the teacher and the students themselves On earlier materials student will perform a critical analysis, so if the conducting discussions, and discuss topics of interest. These activities may be carried out in particular through the seminar format. In addition written procedural and legal drafting exercises will be carried out. Previous activities can be performed of both individual and collective. Hours theory: 42 h. Convenient hours: 28 h. Hours work of the student and other activities: 105 h. Educational methodologies (limit the number of training methodologies to a maximum 15) Without prejudice to support keynote sessions by application tasks of the content, the main methodology will be learning from the case study. In addition there will be analysis of texts well proposed by Professor well by the own students.
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.