Checking date: 27/04/2023

Course: 2023/2024

Aid and taxation in the energy sector
Master in Law of Regulated Sectors (Plan: 311 - Estudio: 294)

Coordinating teacher: ORTIZ CALLE, ENRIQUE

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 3.0 ECTS


Requirements (Subjects that are assumed to be known)
Basics of taxation of regulated sectors.
Own and understand knowledge on subsidies and taxation in the energy sector that can provide a base or opportunity to apply such knowledge to solve practical problems.
Skills and learning outcomes
Description of contents: programme
1.Aids in energy sector: Compatibility of the fiscal measures with the Community State aid regime. Energy 2.Taxation: Community framework: analysis of the directive 200396CE Imposed on the generation of electricity for the tariff deficit funding: the meaning of law 152012. Excise duty on hydrocarbons and electricity. Taxation of emission rights. Promotion and taxation of renewable energies. Own autonomous taxation with emphasis on the energy sector. Taxation of the waters: State taxes (Royal Decree legislative 12001), regional and local. The nature of the consideration for the supply of water and sewerage service.
Learning activities and methodology
TRAINING ACTIVITIES Individual work to the study of theoretical and practical materials produced and provided by the professor. Theoretical and practical classes. Group work. EDUCATIONAL METHODOLOGIES -Exhibitions in class of Professor with audiovisual and computer support, in which the main concepts of matter develop and bibliography is provided to complement the learning of students. -Critical reading of texts recommended by the course teacher: press articles, reports, manuals I academic articles, good for later discussion in class, either to expand and consolidate the knowledge of the subject. -Resolution of case studies, problems, etc. are raised by Professor individually or in a group. -Exhibition and discussion in class or in the virtual forum of the subject, moderated by Professor of issues related to the content of the matter, as well as case studies. -Development work and reports individually or in a group -Reading of theoretical and practical educational materials produced and provided by the professor in the virtual educational platform.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40

Calendar of Continuous assessment

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