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Course: 2020/2021

Public spending and resource funding

(13589)

Dual Bachelor in International Studies and Law (2015 Study Plan) (Plan: 351 - Estudio: 321)

Coordinating teacher: ESCRIBANO LOPEZ, EVA ALICIA

Department assigned to the subject: Public State Law Department

Type: Compulsory

ECTS Credits: 5.0 ECTS

Course: 3º

Semester: 2º

ObjectivesFurther information on this link

Knowledge of the juridical basic regime of the revenue and of the public expenditure.

Description of contents: programme

LESSON 1. CONCEPT OF FINANCIAL LAW. LESSON 2. FINANCIAL CONSTITUTION (I): THE TERRITORIAL DISTRIBUTION OF COMPETENCES IN FINANCIAL MATTERS. LESSON 3. FINANCIAL CONSTITUTION (II). THE DUTY TO CONTRIBUTE, FINANCIAL LEGALITY AND JUSTICE IN PUBLIC EXPENDITURE LESSON 4. SPECIALTIES OF THE SOURCE SYSTEM IN THE FINANCIAL LEGAL ORDER 5. INTERPRETATION AND INTEGRATION OF RULES INTO FINANCIAL LAW LESSON 6. THE STATE BUDGET CONCEPT, NATURE AND BUDGETARY PRINCIPLES LESSON 7. THE BUDGET CYCLE 8. THE CONCEPT OF TAXATION AND THE LEGAL-TAX RELATIONSHIP LESSON 9. THEORY OF TAX SUBJECTIVITY LESSON 10. QUANTIFICATION OF TAX OBLIGATIONS LESSON 11. EXTINCTION AND GUARANTEES OF THE TAX CREDIT. LESSON 12. APPLICATION OF TAXES AND TAX PROCEDURES. LESSON 13. TAX MANAGEMENT. LESSON 14. TAX INSPECTION. LESSON 15. TAX COLLECTION. LESSON 16. TAX VIOLATIONS AND PENALTIES. TAX OFFENCES. LESSON 17. CHALLENGING AND REVIEWING ACTS OF A TAX NATURE.

Learning activities and methodology

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

PRESENTIAL SYSTEM.

The highest grade possible is 10:

-- 6 points: two exams during the course, 3 points each. It will be object of examination all the lessons taught until the day of the exam (including the lesson expected for the day of the exam). When the classes are over, the sum of these grades will be published on the internet  for the knowledge of the student. A date will be set for the review of the grades of the presential system in order to let the students see their exams. After that, the grades of the presential system will reach the degree of definitive and will not be able to be reviewed again at the end of the course.

- 4 points, final exam. To pass the subject it will be necessary to reach in the final exam a minimal punctuation of 1,2 out of 4. So, the student will fail if he/she does not fulfill this requirement in spite of the fact that the sum of the grades of the presential system and the final exam reaches 5 points.

The professor may grant one extra point to those students who participate actively, frequently and sucessfully in the discussions. 


NON PRESENTIAL SYSTEM

Final exam in which the students will be able to  obtain a maximum grade of 6. On the grade actually obtained in the examination a rule of three will be applied, so that those who reach 10 will have 6 as final grade, being necessary therefore a grade of 8,3/10 to be able to pass.

Those who do not want to take part in the presential system, will have  to communicate their decision up to the end of the week following the publication of the qualifications of the presential system. The delegate of class will have to make a list with the name and surnames, ID card and signature of the people who choose to leave the presential system.

% end-of-term-examination 40
% of continuous assessment (assigments, laboratory, practicals...) 60

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