Checking date: 03/05/2023

Course: 2023/2024

Technical grounds of taxation in regulated markets
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)
None in particular.
Own and understand knowledge on taxation of regulated sectors that provide a base or opportunity to apply such knowledge to solve practical problems.
Skills and learning outcomes
Description of contents: programme
1. Overview of the taxation of enterprises operating in the regulated sectors: companies, VAT and excise tax. 2 Taxation of banking and financial products: treatment of returns of capital income (dividends, interest and insurance), tax on heritage. International taxation of financial transactions. 3. Taxation of energy and waters: Excise, regional and local taxes. Taxation of renewable energy and emission rights. Protection of the environment through the fiscal instrument. 4 Taxation in the sector of transport and postal.
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
Basic Bibliography
  • Pérez Royo, F (Dir.). Curso de Derecho Tributario. Tecnos. 2022
  • Pérez Royo, Fernando. Curso de Derecho Tributario. Tecnos. 2021

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