Name: TAX LAW
Code: 510203005
Type: Compulsory
ECTS: 6
Length of subject: Per term
Semester and course: 3rd Year - First 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: G1
Financial activity and its legal organization; the sources of financial and tax law, international and national. Concept, types and purpose of taxes. Constitutional principles. Application and interpretation of tax regulations. The legal-tax relationship. The elements of the tax. Taxpayers and subjects. Exemption from tax obligation. Tax procedures. Tax infractions and penalties. Review procedures. The state, regional and local tax system. Direct taxation, especially Personal Income Tax, Corporation Tax and Non-Resident Income Tax. Indirect taxation, especially Transfer Tax and Stamp Duty and Value Added Tax. Regional taxation. Local taxes.
2 TEACHING UNITS:
DIDACTIC UNIT 1- GENERAL PART: TOPICS 1 TO 14
DIDACTIC UNIT 2- SPECIAL PART: TOPIC 15
GENERAL PART. TOPIC 1. FINANCIAL ACTIVITY AND ITS LEGAL ORGANIZATION.
TOPIC 2. THE SOURCES OF FINANCIAL AND TAX LAW. TOPIC 3. THE
TAXES. CONCEPT, CLASSES AND PURPOSE. TOPIC 4. CONSTITUTIONAL PRINCIPLES
IN THE TAX ORDER. INTERPRETATION AND APPLICATION OF THE RULES
TAX. TOPIC 5. THE TAX LEGAL RELATIONSHIP (I). TOPIC 6. THE RELATIONSHIP
TAX LAW (II). TOPIC 7. TAXPAYERS. TOPIC 8. THE ELEMENTS
OF QUANTIFICATION OF THE TAX. TOPIC 9. THE EXTINCTION OF THE TAX DEBT.
TOPIC 10. IN PARTICULAR, PAYMENT. PAYMENT ON TIME AND AFTER THE DEADLINE. THE
TAX COLLECTION. TOPIC 11. COMMON RULES ON ACTIONS AND
TAX PROCEDURES. TOPIC 12. MANAGEMENT PROCEDURES.
TAX INSPECTION PROCEDURE. TOPIC 13. INFRACTIONS AND PENALTIES
TAX. CRIMES AGAINST THE PUBLIC TREASURY. TOPIC 14. PROCEDURES
OF REVISION OF TAXES.
SPECIAL PART. TOPIC 15. TAXES IN SPAIN: STATE SYSTEM,
REGIONAL AND LOCAL. TOPIC 16. IN-DEPTH STUDY OF SPECIFIC ASPECTS OF
TAXES.
FINANCIAL LAW
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") under the "Act in an Emergency" section, "Technical Guides" tab, 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, in the "Act in an Emergency", sectionrecommendations 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
Master classes and performance at the
Classroom of practical cases
related to the content of the
a matter of obligatory performance.
58
100
Continuous assessment activities during class hours.
Completion of 2 projects in the classroom
of 1 hour each, consisting of
the resolution of a series of
issues or problems raised
linked to the matter, with or without
use of support material. From
individual and compulsory realization.
Linked to the result of
RA 28 learning.
2
100
Final and ongoing assessment activities outside class hours.
Completion of a midterm exam.
related to topics 1-14 with
theoretical questions of relationship and
justification and practical cases,
with or without the possibility of using
supporting legislation, as provided
indicate in advance. Related
with AR learning outcomes
35.
Taking a final exam (topic
15, or where appropriate, topics 1-15) with
theoretical questions of relationship and
justification and practical cases,
with or without the possibility of using
supporting legislation, as provided
indicate in advance. Related
with AR learning outcomes
35.
3
100
Tutorials
Development of individual tutorials and/or
groups. RA 28
4
50
Student work: study or individual or group work
Individual study work. RA 28
and RA 35.
83
0
Spoken or written exams
Activity 1- Completion of a midterm exam of
theoretical questions of reasoning and/or relationship
and practical cases, in the latter case with
possibility of using supporting regulations,
as previously specified, related
with the General Part of the subject matter that makes up
The subject (topics 1-14). RA 35. Value of
50% over all activities. A minimum of 4.5 will be required
out of 10 to be able to compute it in the
Grade of the subject.
Activity 2- Completion of a final exam of questions
theoretical reasoning, relationship and/or test type and
practical cases, in the latter case with
possibility of using supporting regulations,
as previously specified, related
with the Special Part of the subject or with its
totality. RA 35. 40% value over the total of the
set of review activities. It
will require a minimum of 4.5 out of 10 to be able to
compute it in the grade of the subject.
Midterm exam: continuous assessment activity, to be done in the teaching period. Individual tasks: continuous assessment activity, to be done in the teaching period. Final exam: final assessment activity.
Students can obtain the 100% of the final mark in both, ordinary and extraordinary calls. There will be an equivalent to continuous assessment activities, (exam and tasks), with the same percentage, in the ordinary and extraordinary calls. Recuperation activities will consist of exams or tasks on the correspondent contents.
90 %
Participation and involvement in the teaching-learning process
Completion of 2 individual assignments in the classroom
related to the resolution of a series of
questions raised with or without possibility
use of indicated material, and obligatory
completion to pass the subject.
Each work will represent 50% of the grade.
10 %
The formative assessment is carried out through the midterm exam (50% of the grade) and the
Work to be submitted throughout the course (10% grade).
As indicated before, the assessment based on exams consists of two assessing, (evaluating) activities: exam of the General part, with a value of 50% on the total, and exam of the Special part, with a maximum value of 40% out of the total.
Expected outcomes: RA28 and RA35