Checking date: 21/05/2024


Course: 2024/2025

Tax Procedures
(16281)
Master in Legal Practice and Representation (Plan: 512 - 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
Learning Activities: Lectures of this course are based on a theoretical-practical learning method. Accordingly, learning activities consist of: - Master classes to provide and develop basic concepts and contents. - Written exercises consisting of drafting legal documents. These activities may be developped on an individual basis or in reduces groups of students, according to instructions. Methodology: In adittion to cases used to support theory, this course is based on a case methodology. For this purpose, students may be requested to assess cases as proposed by the lecturers, and also they are summoned to attend assessable activities according to the calendar of this course and the instructions provided by the professors.
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.