| Competences |
| Type A | Code | Competences Specific |
| CE1 | Correct identification and interpretation of the basic elements of the legal system and the framework that regulates labour relations, social security and employment | |
| CE3 | Analysis and systematization of how the job market, and social and employment policies work | |
| CE5 | Use of legal arguments and reasoning in the ambit of labour relations | |
| CE12 | Analysis and diagnosis of situations and problems in the job market (immigration, gender equality, local development, etc) | |
| Type B | Code | Competences Transversal |
| Type C | Code | Competences Nuclear |
| Learning outcomes |
| Type A | Code | Learning outcomes |
| CE1 |
Understand the problems of businesses and business men and women, and of the economic activity they are involved in | |
| CE3 |
General | |
| CE5 |
Are familiar with the laws governing employment and self-employment, and can identify special labour relations | |
| CE12 |
General | |
| Type B | Code | Learning outcomes |
| Type C | Code | Learning outcomes |
| Contents |
| Topic | Sub-topic |
| Theme 1. DOGMATIC ASPECTS OF THE TAX PROCEDURE |
1.- Concepts and content of financial law and tax law. 2.- Distinction between material tax law and formal tax law. 3.- Concept and general outline of the application or management of taxes. |
| Theme 2. GENERAL ASPECTS OF THE APPLICATION OF TAXATION |
1.- General principles. 2 .- Phases of tax procedures. 3.- The tax return. 4.- The communication of data. 5 .- The tax settlement. 5 .- The tax self-settlement. 6 .- The resolution of the issues raised before the Administration. 7.- Proof. 8.- Notifications. 9.- Public denunciation. 10.- Powers and functions of verification and inspection. |
| Theme 3. TAX MANAGEMENT PROCEDURES |
1.- Outline of the tax management procedures. 2.- Refund procedure. Procedure initiated by declaration. 4 .- Procedure for verification of data. 5 .- Procedure for verification of values. 6.- Procedure of limited verification. |
| Theme 4. TAX INSPECTION PROCEDURE |
1.- Concept. 2 .- Powers of the Inspectorate. 3.- Documentation of the inspection proceedings. 4.- Development of the inspection procedure. 5.- Types of inspection reports. 6.- Conflict in the application of the tax rule. |
| Theme 5. TAX COLLECTION PROCEDURE |
1.- Concept of tax collection. Voluntary and executive periods. 3 .- Development of the enforcement procedure. 4 .- Procedure against those responsible. 5.- Procedure against successors. |
| Theme 6. TAX MUTUAL ASSISTANCE |
1.- Concept. 2.- Fundamental aspects. |
| Theme 7. TAX SANCTIONING PROCEDURE |
1.- Concept. 2.- Development. 3.- Procedure in the types of offenses of tax sign. |
| Theme 8. TAX REVIEW PROCEDURES |
1.- Concept. 2.- Classification. 3.- Common rules. 4 .- Special review procedures: meaning. 5.- Procedure for the review of acts that are null and void. 6 .- Declaration of injury. 7 .- Revocation. 8.- Rectification of errors. 9.- Return of undue income. 10.- Appeal for reconsideration. 11.- Economic-administrative claim. |
| Planning |
| Methodologies :: Tests | ||||||||||
| Competences | (*) Class hours |
Hours outside the classroom |
(**) Total hours | |||||||
| Introductory activities |
|
2 | 0 | 2 | ||||||
| Lecture |
|
15 | 20 | 35 | ||||||
| Assignments |
|
7 | 23 | 30 | ||||||
| Personal attention |
|
1 | 1 | 2 | ||||||
| Extended-answer tests |
|
2 | 4 | 6 | ||||||
| (*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. | ||||||||||
| Methodologies |
| Description | |
| Introductory activities | Initial class to explain how the subject works and basic and essential concepts. |
| Lecture | Lectures and theoretical sessions will be held to explain part of the syllabus. |
| Assignments | Students will write a paper on a part of the syllabus. For this purpose, the teacher will assign each student a doctrinal article on tax procedures that will have to be summarized following the formal criteria of writing the TFG with a final section of conclusions-personal evaluation. This work will be presented orally. This activity seeks to encourage the communication of information, ideas, problems and solutions in a clear and effective way in public or in specific technical areas. |
| Personal attention | Guidance for students in the doubts or difficulties that may arise in the development of the subject. |
| Personalized attention |
| Description |
|
Follow-up of the work to be developed in the course, resolution of doubts. |
| Assessment |
| Methodologies | Competences | Description | Weight | ||||
| Assignments |
|
In the body of the work, the way in which the student explains synthetically and in accordance with the rules of writing of the TFG, the content of the article will be evaluated, assessing the coherence, rationale, reasoning and justification of the synthesis made. In the final section of conclusions-personal evaluation, the student's creativity in making a critical analysis of the article summarized will also be evaluated. The oral presentation of the work will also be evaluated. |
40% | ||||
| Extended-answer tests |
|
During the development of the course, a development test related to the most debated and daily topics of the subject will be solved. | 60% | ||||
| Others | Class attendance is not mandatory. |
| Other comments and second exam session | |||
|
As for the
second call, students will have to take a single development test, where theoretical-practical
questions related to the tax procedure will be solved. During the
realization of activities and evaluative tests in the classroom, students may
not carry any type of communication device, transmission and storage of data
that is not expressly authorized for the test. The demonstratively fraudulent
performance of any evaluative activity of the subject both in material and
virtual and electronic support will result in a failing grade for this
evaluative activity.
|
|||
| Sources of information |
| Basic |
Ferreiro Lapatza, José Juan, Curso de Derecho Financiero Español, 2006, Ed. Marcial Pons
Juan Martín Queralt, Curso de Derecho Financiero y Tributario, 2022, Ed.Tecnos
Rafael Calvo Ortega y Juan Calvo Vérgez, Curso de derecho financiero y tributario, 2022, Ed. Aranzadi
-, Revista Civitas de Derecho Financiero, ,
-, Revista Quincena Fiscal, ,
-, Revista Crónica Tributaria, ,
Ana María Pita Grandal, La Financiación autonómica en los Estatutos de Autonomía, 2009, Ed. Marcial Pons
Ana María Delgado García, Los procedimientos en el ámbito tributario, 2018, UOC |
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| Complementary | |||||||||
| Recommendations |
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.