Name: BUSINESS TAXATION
Code: 212101015
Type: Compulsory
ECTS: 4
Length of subject: Per term
Semester and course: 1st Year - Second term
Speciality:
Language: English
Mode of study: On-site class
Lecturer data: COLAO MARÍN, PEDRO ÁNGEL
Knowledge area: Derecho Financiero y Tributario
Department: Métodos Cuantitativos, Ciencias Jurídicas y Lenguas Modernas
Telephone: 968325630
Email: pedro.colao@upct.es
Office hours and location:
lunes - 10:30 / 12:30
EDIFICIO ETSAE, planta 1, Despacho IT2
Se recomienda enviar correo electrónico previo
Qualifications/Degrees:
Academic rank in UPCT: Catedrático de Escuela Universitaria
Number of five-year periods: 6
Number of six-year periods: 3 de investigación y 1 de transferencia
Curriculum Vitae: Full Profile
[CB6 ]. To possess and understand knowledge that provides a basis or opportunity to be original in the development and / or application of ideas, often in a research context.
[01 ]. To be able to apply the knowledge acquired and to have the ability to solve problems in new environments, within broader (or multidisciplinary) contexts related to the company, public administration and the free practice of the profession.
[06 ]. To develop interpersonal skills, associated with the ability to relate to other people and work in groups, together with the ability to make decisions in their professional field, but also in the personal one.
[15 ]. To describe and understand the benefits of a proactive attitude towards teamwork, interdisciplinary cooperation and an approach based on enhancing interpersonal relationships.
[17 ]. To introduce the concept of sustainability in the shaping of the daily activities of the company.
[19 ]. To anticipate internal and external states of alert in the future of business activity.
[25 ]. To understand and be able to use the necessary tools to continue with an autonomous process in the activities of management and business management, public administration and the free exercise of the profession.
[CT2 ]. Team work
1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas.
2- Identificar y saber aplicar las normas ante un supuesto concreto.
3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él.
4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad.
1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions.
2- Identify and apply the norms before a concrete case.
3- Identify the problem and reach a team conclusion.
4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
RESOLUCIÓN DE SUPUESTOS relacionados con la determinación de las normas aplicables al caso; utilización de las webs de la Unión Europea, (EURLEX), del Boletín Oficial del Estado, (BOE); del Consejo General del Poder Judicial, (CENDOJ), y Comunidad autónoma, (CARM), con el fin de determinar las fuentes aplicables al caso. ANÁLISIS Y VALORACIÓN del sistema tributario estatal, autonómico de régimen general y local. ANÁLISIS Y RESOLUCIÓN DE CUESTIONES RELACIONADAS CON LA IMPOSICIÓN DIRECTA, especialmente con la base imponible y la cuota del Impuesto sobre Sociedades, y con las operaciones sujetas al ámbito de aplicación del Impuesto sobre la Renta de no Residentes. RESOLUCIÓN DE CUESTIONES RELACIONADAS CON LA DISCRIMINACIÓN ENTRE APLICACIÓN DEL IVA O DEL IMPUESTO SOBRE TRANSMISIONES PATRIMONIALES, Y CON LA DISCRIMINACIÓN ENTRE OPERACIONES SUJETAS, EXENTAS Y NO EXENTAS DEL IVA. ANÁLISIS Y RESOLUCIÓN DE CUESTIONES DE PROCEDIMIENTO, en especial relacionadas con los procedimientos de gestión y de recaudación. Todas las actividades de análisis y resolución se realizan basándose en la calificación previa de la situación de hecho y la localización, interpretación y aplicación, fundamentalmente, de los textos legales efectivamente aplicables, con alguna consideración de resoluciones y doctrina en casos puntuales, de estimarse conveniente, y tendrán por finalidad la asunción de una solución clara y fundamentada.
Todas.
Lesson 1. Tax system: Structure and applicable sources of Law.
Lesson 2. Material and procedural aspects in relation to the application of taxes, (I).
Lesson 3. Material and procedural aspects in relation to the application of taxes, (II).
Todas.
Practice syllabus involves the following activities: Case method. Several diverse cases, in relation to the contents of the subject and the skills to be achieved, will be proposed and discussed along with the theoretical questions. Works to be done in team will be proposed, to consider and solve tax questions.
Promoting the continuous improvement of working and study conditions of the entire university community is one the basic principles and goals of the Universidad Politécnica de Cartagena. Such commitment to prevention and the responsibilities arising from it concern all realms of the university: governing bodies, management team, teaching and research staff, administrative and service staff and students. The UPCT Service of Occupational Hazards (Servicio de Prevención de Riesgos Laborales de la UPCT) has published a "Risk Prevention Manual for new students" (Manual de acogida al estudiante en materia de prevención de riesgos), which may be downloaded from the e-learning platform ("Aula Virtual"), with instructions and recommendations on how to act properly, from the point of view of prevention (safety, ergonomics, etc.), when developing any type of activity at the University. You will also find recommendations on how to proceed in an emergency or if an incident occurs. Particularly when carrying out training practices in laboratories, workshops or field work, you must follow all your teacher's instructions, because he/she is the person responsible for your safety and health during practice performance. Feel free to ask any questions you may have and do not put your safety or that of your classmates at risk.
Theory class: Activities consisting of training sessions to develop theoretical knowledge based on concepts and theories
Explanations of the contents. COMPETENCES: CB6, 01 LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
14
100
Problem solving class: Activities consisting of training sessions to develop practical or applied knowledge based on problem solving exercises, or practical cases
Discussion and solution of cases and problems. Expositions of them by students.
14
100
Laboratory or field practice class: Activities aimed at developing practical or applied skills by the student supervised by a remote teacher
Discussion and solution of cases. COMPETENCES. 01, 06, 17, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
6
100
Practical class in the computer room: Activities for the acquisition of certain skills through the use of specific software
0
100
Seminars, tutorials led by teaching staff, conferences, visits, round tables, etc .: Activities to develop theoretical, practical or applied knowledge based on specific topics or views of the profession
Seminars and conferences.
1
100
Assessments (continuous assessment system): speaking or writing tests, presentations, individually or in groups, which should include the knowledge acquired in the classes. Formative and summative assessment activities are included here
Individual or in-group expositions on previously selected subjects.
5
100
Assessments (final assessment system): speaking or writing tests, individually or in groups, which should include the knowledge acquired in the classes. Summative evaluation is included
Theoretical/practical exam, once the explanations and tasks have been finished. COMPETENCES: CB6, 01, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
1
100
Tutorials: Individual or in groups, will serve to advise, resolve any doubts, guide, monitor work or the knowledge acquired
Tutorials on demand of the student. COMPETENCES: CB6, 01, 06, 17, 15, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
1
50
Carrying out individual or group assignments: Autonomous and / or collaborative learning to develop theoretical, practical or applied knowledge by carrying out projects, practice reports and / or assignments
Preparation and exposition of topics by the student. COMPETENCES: CB6, 01, 06, 17, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view. Preparation and exposition of topics by the students. COMPETENCES: CB6, 01, 06, 17, 25, CT2. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
1
0
Individual study: Time dedicated to studying the subject
Individual or groupal study.
57
0
Exam
Examination on theoretical and practical items. COMPETENCES: CB6, 01, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
70 %
Attendance and participation
Attendance and participation of the student. CB6, 06, 17, 15, 19, 25
9 %
Individual assignment
Individual assignment. CB6, 01, 17, 19, 25.
20 %
Group assignment
Evaluation of group assignments. CB6, 01, 06, 17, 15, 19, 25. CT2
1 %
Exam
Examination on theoretical and practical items. COMPETENCES: CB6, 01, 19, 25. LEARNING OUTCOMES: 1- Desarrollar destrezas relacionadas con la creacion y gestión de equipos de trabajo orientados a la toma de decisiones concretas. 2- Identificar y saber aplicar las normas ante un supuesto concreto. 3- Calificar el problema que se plantea, y llegar en equipo a una conclusión sobre él. 4- Prever alternativas y valorarlas desde un punto de vista ético y de sostenibilidad. 1- Develop skills in relation to the creation and management of work teams, aimed to make specific decisions. 2- Identify and apply the norms before a concrete case. 3- Identify the problem and reach a team conclusion. 4- Predict alternatives and assess them from an ethic and sustainabiliyu point of view.
85 %
Individual assignment
Individual assignment. CB6, 01, 17, 19, 25.
15 %