Checking date: 25/04/2024


Course: 2024/2025

Public spending and resource funding
(13958)
Dual Bachelor in International Studies and Law (Study Plan 2018) (Plan: 412 - Estudio: 321)


Coordinating teacher: DIAZ CALVARRO, JULIA MARIA

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 6.0 ECTS

Course:
Semester:




Objectives
THE COMPETENCES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and / or applying ideas. That students know how to apply the knowledge acquired in solving problems in little known or multidisciplinary environments. That students are able to integrate knowledge and face the complexity of formulating critical judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. That students know how to communicate both their conclusions and the arguments that support them to specialized and non-specialized audiences in a clear and unambiguous way. That students possess the learning skills that will enable them to continue studying in a way that will be largely self-directed or autonomous. Acquisition of a complete knowledge of the essential principles that govern the Spanish tax system. Ability to identify, interpret, apply and critically analyze legal and doctrinal texts related to tax matters. Ability to relate the national regulation on taxation and the international norms referring to said matter. Ability to solve highly complex legal problems related to the tax area. Acquisition and/or consolidation of learning skills that allow the student to continue in the future with the study of regulation in tax matters. Justification of the planning of complex realities that require arguments and legal solutions in the application of tax rules.
Skills and learning outcomes
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 LESSON 5. INTERPRETATION AND INTEGRATION OF RULES INTO FINANCIAL LAW LESSON 6. THE STATE BUDGET CONCEPT, NATURE AND BUDGETARY PRINCIPLES LESSON 7. THE BUDGET CYCLE LESSON 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 case method is used, consisting of the constant resolution of problems, of cases, facing the study of the matter. For this purpose, the student is provided with some materials at the beginning of the course that contain said cases so that the student can solve them before each session and in this session the solutions are discussed. In this subject, the use of artificial intelligence tools to carry out the work or exercises proposed by the lecturer is discouraged unless explicitly authorised. In the event that the use of AI by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Carlos III University of Madrid Regulations for the partial development of Law 3/2022, of 24 February, on university coexistence will be applied.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment
Extraordinary call: regulations
Basic Bibliography
  • Martín Queralt. Financial and Tax Law course. Tecnos. 34º edition
  • Merino Jara, Isaac (et al). Financial and Tax Law. General Part. Tecnos. 12º edition
  • Pérez Royo. Financial and Tax Law. General part. Thompson Reuters. 33º edition
Recursos electrónicosElectronic Resources *
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The course syllabus may change due academic events or other reasons.