Ficha

Course: 2023/2024

Procedural tax law I: general rules on procedural tax law (special reference to burden of the proof issues. General assessment procedures (procedimientos de gestión). Special assessment procedure (procedimiento de inspección)

(17826)

Master in Taxation (Plan: 389 - Estudio: 348)

EPD

Coordinating teacher: NAVARRO IBARROLA, AITOR

Department assigned to the subject: Public State Law Department

Type: Compulsory

ECTS Credits: 4.0 ECTS

Course: 1º

Semester: 2º

Assessment System

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

Continuous evaluation (class participation, assignments and others) 40%
Final exam 60%

The format of continuous evaluation will be set by the coordinator at the beginning of the course. In case the continuous evaluation is carried out through case deliveries made in groups, it is required that every student obtains at least a grade of 4 out of 10 in the final exam of the course. If this requirement is not met, the maximum grade for the course as a whole will be 4 out of 10. 

These rules also apply to the extraordinary exams.

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