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 CIM - ETSAE, planta 1, Despacho IT2
Se recomienda enviar correo electrónico previo
Qualifications/Degrees:
Academic rank in UPCT: Catedrático de Universidad
Number of five-year periods: 7
Number of six-year periods: 3 de investigación y 1 de transferencia
Curriculum Vitae: Full Profile
Responsible for the groups: G2
1. Identificar y analizar los problemas tributarios que pueden generarse en el ámbito empresarial
2. Identificar y saber aplicar las normas ante un supuesto concreto.
3. Calificar el problema que se plantea, y llegar a una conclusión sobre él.
Planificación fiscal: actuaciones, obligaciones, normativa autonómica, estatal, comunitaria e internacional. Problemática que puede surgir con Hacienda: naturaleza, procedimiento tributario, consecuencias, posibles actuaciones, vías de revisión. Análisis y resolución de cuestiones de procedimiento tributario en base a la situación de hecho, localización, interpretación y aplicación de textos legales efectivamente aplicables, para ofrecer una solución clara y fundamentada.
UNIQUE
Tax planning: actions, obligations, regional, state, community and international regulations. Problems that may arise with the Treasury: nature, tax procedure, consequences, possible actions, review channels. Analysis and resolution of tax procedure issues based on the factual situation, location, interpretation and application of effectively applicable legal texts, to offer a clear and well-founded solution.
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.
Class in conventional classroom: theory, problems, case studies, seminars, etc
Explanation of the different contents of the subject.
COMPETENCIES
[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.
[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.
[19] Foresee future situations in the entperprise ongoing.
[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.
LEARNING OUTCOMES
RESULTADOS DE APRENDIZAJE
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
32
100
Assessment activities (continuous assessment system)
Conducting the exam
COMPETENCES
[01] Know how to apply knowledge
acquired and possess the ability to
troubleshooting in environments
new contexts, within more
broad (or multidisciplinary)
related to the company, the
public administration and the exercise
free from the profession.
LEARNING OUTCOMES
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
8
100
Assessment activities (final assessment system)
Exam
COMPETENCES
[01] Know how to apply knowledge
acquired and possess the ability to
troubleshooting in environments
new contexts, within more
broad (or multidisciplinary)
related to the company, the
public administration and the exercise
free from the profession.
LEARNING OUTCOMES
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
2
100
Tutorials
Tutoring
COMPETENCES
[01] Know how to apply knowledge
acquired and possess the ability to
troubleshooting in environments
new contexts, within more
broad (or multidisciplinary)
related to the company, the
public administration and the exercise
free from the profession.
[06] Develop skills
interpersonal, associated with the
ability to relate to others
people and group work, together
to the ability to make decisions
in their professional field, but
also personal.
[25] Understanding and Knowing
Implement the tools
necessary to continue with a
autonomous process in activities
of business management and management,
Public administration and the exercise
free from the profession.
LEARNING OUTCOMES
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
Task preparation and presentation
on the part of the student
COMPETENCES
[01] Know how to apply knowledge
acquired and possess the ability to
troubleshooting in environments
within broader (or multidisciplinary) contexts
related to the company, the
public administration and the exercise
free from the profession.
[17] Introduce the concept of
sustainability in the formation of
the daily activities of the company.
[25] Understanding and Knowing
Implement the tools
necessary to continue with a
autonomous process in activities
of business management and management,
Public administration and the exercise
free from the profession.
LEARNING OUTCOMES
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
Preparation and exhibition of works
or group assignments
COMPETENCES
[01] Know how to apply knowledge
acquired and possess the ability to
troubleshooting in environments
new contexts, within more
broad (or multidisciplinary)
related to the company, the
public administration and the exercise
free from the profession.
[06] Develop skills
interpersonal, associated with the
ability to relate to others
people and group work, together
to the ability to make decisions
in their professional field, but
also personal.
[17] Introduce the concept of
sustainability in the formation of
the daily activities of the company.
[19] Anticipating alert situations
internal and external in the evolution of
business activity.
[15] Describe and understand the
Benefits of a proactive attitude
towards teamwork,
interdisciplinary cooperation and the
approach based on enhancing the
interpersonal relations.
CT2- Work as a team
LEARNING OUTCOMES
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
Individual Student Study
3
50
Student work: study or individual or group work
All the activities in relation to the items described
55
0
Exam
Theoretical-practical exam, on the questions analized in class. About 5-6 questions to be answered in 40-50 minutes approximately.
COMPETENCIES
[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.
[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.
[19] Foresee future situations in the entperprise ongoing.
[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.
LEARNING OUTCOMES
RESULTADOS DE APRENDIZAJE
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
70 %
Evaluation of written work, internships, cases, visits and seminars.
Attendance and participation in the course
COMPETENCIES
[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.
[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.
[19] Foresee future situations in the entperprise ongoing.
[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.
LEARNING OUTCOMES
RESULTADOS DE APRENDIZAJE
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
10 %
Performance, presentation and defense of individual and/or group work.
Performance, presentation and defense of individual and/or group work.
COMPETENCIES
[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.
[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.
[19] Foresee future situations in the entperprise ongoing.
[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.
LEARNING OUTCOMES
RESULTADOS DE APRENDIZAJE
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
20 %
Exam
Tehoretical-practical exam on the questions discussed in class, and other additional questions to substitute the activities of the ongoing assesment.
COMPETENCIES
[CB6] Have and understand knowledge useful to be original in the development or application of ideas; sometimes in a research context.
[06] Develope interpoersonal skills associated to the capaciti of relation to other people, and of group working. Ability to make professional and personal decisions.
[19] Foresee future situations in the entperprise ongoing.
[25] Understand, and know how to implement the wares necessary to an autonomous progress in management and direction activities, both in private entreprises and public Administration.
LEARNING OUTCOMES
RESULTADOS DE APRENDIZAJE
1- Develop related skills
with team building and management
of work oriented to the taking of
concrete decisions.
2- Identify and know how to apply the
rules in a specific case.
3- Qualify the problem that is being solved.
and arrive as a team at a
conclusion about it.
4- Foresee alternatives and evaluate them
from an ethical and
sustainability.
100 %
Author: EUROPEAN UNION
Title: TREATY ON THE EUROPEAN UNION
Editorial: EUROPEAN UNION
Publication Date:
ISBN:
Author: EURTOPEAN UNION
Title: WILL BE COMMUNICATED
Editorial: EUROPEAN UNION
Publication Date:
ISBN:
The students will use the sources of knowledge appointed by the area, tha t will mainly consist of data bases depending on the UE, (mainly Eurlex, or National sources, such as reports translated form spanish to English. No handbook with an OIBN is recommended in advance.