Universitat Internacional de Catalunya
Financial and Tax Law 1
Other languages of instruction: Spanish
Teaching staff
Monday and Wednesday, from 9:45 a.m. to 10:15 a.m.
Introduction
In this subject, the constitutional principles that govern in the tax field are examined, as well as the different forms of creation and interpretation of tax rules. Next, the study of revenue and public expenses is addressed, as manifestations of the financial activity that financial law deals with. Among all public revenues, taxes stand out, to which special attention is devoted. As far as public spending is concerned, the issues under discussion are the concept, nature, content, legal effects and structure of the budget, budgetary principles and the phases of the budget cycle.
On the other hand, already in the field of tax revenues, the elements of identification of the tax (taxable and taxable fact) and quantification (taxable, liquidable base, tax rate and tax debt), as well as the causes of extinction of the tax debt are studied. Finally, the main procedures for applying taxes are analysed: the management procedure (aimed at quantification and also at the verification of tax debts), inspection, collection and review. In addition, infringements and tax sanctions and the sanctioning procedure are studied.
Objectives
1. That the student masters the fundamental concepts of the Spanish financial and tax system.
2. That the student acquires the necessary capacity for legal reasoning in financial and tax matters.
3. Students should know how to apply the theoretical knowledge learned to the resolution of real cases of this legal discipline.
Competences/Learning outcomes of the degree programme
- 01 - To acquire the ability to understand main ideas and participate in conferences or professor led lectures in their academic context.
- 03 - To be able to express one's ideas and arguments in an orderly and coherent way both in oral and written form (written and oral techniques)
- 11 - To acquire skills for autonomous learning
- 17 - To understand and have knowledge of public and private institutional principles in their origin and as a whole
- 18 - To understand the different ways of creating Law within its historical evolution as well as its current state
- 19 - To develop the ability to write legal texts
- 22 - To be able to identify and interpret documentation normally used in legal and negotiating settings
- 23 - To identify the state, doctrinal and legal framework of a complex legal issue
- 24 - To acquire the skills to resolve problems and make decisions using relevant information and by applying correct methods while placing the issue within a legal system context
- 25 - To acquire the skills for legal paperwork processing: composing texts, clarifying a position on a matter, use of forms, etc.
- 29 - To be able to gather and interpret economic documentation
Learning outcomes of the subject
1. Will know and understand the rules contained in the general part of Financial and Tax Law.
2. Will have acquired a solid knowledge about the tax regulation of the general concepts of Financial and Tax Law.
3. Will know and understand the bases of budgetary law.
4. Will have acquired adequate knowledge of tax procedures.
5. Will identify and interpret the documentation of habitual use in the field of this subject.
6. Will be able to accurately identify the normative, doctrinal and jurisprudential status of a legal problem related to the field of this matter.
7. Will have developed skills in solving problems and conflicts in the tax order.
8. Will have acquired skills to be managed with the common elements of procedural actions related to this matter.
9. Will have acquired skills in the use of ICT in relation to obtaining legal information (legislative databases, jurisprudence, ...).
Syllabus
Topic 1. Tax principles and rules
1.1. Constitutional principles
1.2. Regulatory sources in the tax field
1.3. Financial power
1.4. Application and interpretation of tax rules
Topic 2. Income and public expenses
2.1. Tax revenues and public prices
2.2. Credit, patrimonial and monopolistic income
2.3. Public expenditure and budget
2.4. The budget cycle
Topic 3. Tax items
3.1. The tax obligation
3.2. The taxable fact
3.3. Tax subjects
3.4. The quantification of the tax
3.5. The extinction of tax debt
Topic 4. Tax procedures
4.1. General aspects and common rules
4.2. Tax management procedures
4.3. Tax inspection procedures
4.4. Tax collection procedures
4.5. Tax review procedures
4.6. Tax sanctioning procedure
Teaching and learning activities
In person
The subject uses continuous evaluation criteria and combines theoretical knowledge with the practical aspect. Throughout the class sessions, the teacher will expose contents of the program through the use of different learning methodologies, in addition to conducting group training activities to complement and put into practice the knowledge acquired.
Likewise, students will have to conduct several practical activities within the classroom, which will be subject to evaluation.
Finally, the student must dedicate a few hours of personal work to this subject in order to consolidate the knowledge acquired in each of the topics. This personal work will consist of reviewing the theoretical aspects treated in class and complementing them with the recommended bibliography.
Evaluation systems and criteria
In person
The final exam has a value of 60% of the final grade and averages with the rest of the continuous evaluation. The final exam must be passed to pass the subject.
The remaining 40% is obtained from four individual practical activities (10% each), conducted in class, in which the student's learning will be evaluated.
Bibliography and resources
Pérez Royo, F.; Carrasco González, F.: Derecho Financiero y Tributario. Parte General, Civitas Thomson Reuters.
Martín Queralt, J.; Lozano Serrano, C.; Tejerizo López, J.M.; Casado Ollero, G.: Curso de Derecho Financiero y Tributario, Tecnos.
Menéndez Moreno, A.: Derecho Financiero y Tributario. Parte General. Lecciones de Cátedra, Civitas Thomson Reuters.
Cazorla Prieto, L.M.: Derecho Financiero y Tributario. Parte General, Aranzadi Thomson Reuters.
Merino Jara, I.; Lucas Durán, M.: Derecho Financiero y Tributario. Parte General, Tecnos.