Checking date: 15/01/2020


Course: 2019/2020

Public spending and resource funding
(13958)
Study: Dual Bachelor in International Studies and Law (321)


Coordinating teacher: ESCRIBANO LOPEZ, EVA ALICIA

Department assigned to the subject: Department of Public State Law

Type: Compulsory
ECTS Credits: 6.0 ECTS

Course:
Semester:




Competences and skills that will be acquired and learning results. Further information on this link
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.
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
Case method
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

The course syllabus and the academic weekly planning may change due academic events or other reasons.