IDENTIFYING DATA 2023_24
Subject (*) FINANCIAL LAW Code 15214114
Study programme
Bachelor's Degree in Law (2009)
 Cycle 1st
Descriptors Credits Type Year Period
6 Compulsory Third 1Q
Language
Català
Department Private, Procedural and Financial Law
Coordinator
PAGÈS GALTÉS, JOAN
VILLCA POZO, MILENKA
 E-mail pablofrancisco.navarro@urv.cat
joan.pages@urv.cat
xavier.mila@urv.cat
milenka.villca@urv.cat
paoladelvalle.baudino@urv.cat
Lecturers
NAVARRO FERNÁNDEZ, PABLO FRANCISCO
PAGÈS GALTÉS, JOAN
MILÀ BARNÉS, XAVIER
VILLCA POZO, MILENKA
BAUDINO , PAOLA DEL VALLE
Web
General description and relevant information <p>In this subject you study the rules that regulate the financial activity of the State and public entities aimed at obtaining, managing and spending public resources.</p>

Competences
Type A Code Competences Specific
 CE1 The use of legal principles and fundamental values as working instruments for interpreting the legal code
 CE2 Identification, interpretation and use of internal, European, international and comparative legal sources
 CE3 Legal advice, mediation, negotiation and dispute resolution
 CE5 Selection of important non-legal information to be used in a legal context
 CE8 Awareness of the unitary nature of the legal code and the interdisciplinary of legal problems
 CE11 Differentiation between legal reasoning and ethical, political, economic and social arguments
Type B Code Competences Transversal
Type C Code Competences Nuclear

Learning outcomes
Type A Code Learning outcomes
 CE1 General
 CE2 General
 CE3 General
 CE5 General
 CE8 Are aware of the need for a multidisciplinary approach to legal questions
 CE11 Can identify the impact of ethical, political, economic and social arguments on the various legal standpoints
Type B Code Learning outcomes
Type C Code Learning outcomes

Contents
Topic Sub-topic
Theme 1. FINANCIAL LAW 1. Financial activity and Public Finance.
2. Financial Law: concept and content.
3. Relationship with legal and non-legal disciplines.
4. Sources of financial law.
Theme 2. CONSTITUTIONAL PRINCIPLES AND OTHER RULES IN FINANCIAL LAW 1. Constitutional principles in financial law and financial power.
2. Distribution of financial power.
3. Financial rules.
4. Application of financial rules.
Theme 3. APPLICATION OF FINANCIAL LAW 1. The application of financial law
2. Effectiveness of financial rules over time.
3. Effectiveness of financial rules in space.
4. Interpretation in financial law. Special reference to tax law.
5. Integration. Analogy.
Theme 4. THE FINANCIAL POWER 1. Financial power. General considerations.
2. Extension of financial law. Its limits. Special reference to international treaties.
3. Financial power and autonomy. Various systems of financing of the autonomies.
4. Financial power: Spanish system. General ideas.
5. The State.
6. The Autonomous Communities.
7. The Local Entities.
8. The smaller institutional entities.
9. The Spanish financial administration.
Theme 5. THE PURPOSE OF THE FINANCIAL ACTIVITY 1. The object of the financial activity. Non-legal aspects. The legal aspect.
2. Public expenditures. Concept and types. The law of public expenditure.
3. Public revenues. Concept. Classes.
Theme 6. PUBLIC LAW REVENUES

 1. Public revenues: concept and classification
Ordinary revenues.
-Taxes.
-Taxes. Concept. Classes.
-Special contributions.
-Fees and public prices.
-Pecuniary penalties.
-Proceeds of monopolies.
3. Extraordinary revenues.
4. Public debt.
Theme 7. PRIVATE LAW INCOME
 1. Private law income. Concept.
2. Private law income and assets of public entities. Public domain and patrimonial goods.
3. The National Patrimony.
4. Autonomous Communities.
5. Local entities.
6. Autonomous organizations.
7. Public assets and financial administration.
Theme 8. PUBLIC DEBT
 1. Public Debt.
2. Concept.
3. Nature.
4. Types.
5. Issue.
6. Contents of bonds.
7. Conversion and extinction.
Theme 9. TAX JUSTICE 1.Tax justice. The idea of fair distribution of the tax burden.
2. Constitutional principles of tax justice.
3. Constitutional principles of tax justice in the Spanish positive order.
Theme 10. LEGAL-TAX RELATIONSHIP. THE TAX OBLIGATION 1. The legal configuration of taxation. Links and legal-tax relations.
2. The tax obligation. Concept. Characteristics.
3. Birth of the tax liability. Accrual and enforceability.
Theme 11. THE TAXABLE EVENT 1. The taxable event. Concept and nature.
2. Elements of the taxable event. Material or objective element and subjective element.
3. The object of the tax.
4. Basis of the taxable event.
5. Exemption and non-taxation.
Theme 12. SUBJECTS OF THE TAX OBLIGATION 1. Subjects of the tax liability. Preliminary considerations.
Active taxpayers.
Taxpayers. Concept. Types of taxpayers.
4. Taxpayers.
5. Substitutes. Concept and general regime. The substitute in the IRPRF and in the IS. Direct and indirect withholding.
6. Responsible parties.
7. Capacity. Article 33 LGT.
8. Domicile.
9. Representation.
10. Solidarity.
11. Transmission of the debt.
Theme 13. QUANTIFICATION OF THE TAX DEBT 1. The quantification of the tax liability. Fixed and variable taxes.
2. Taxable base and taxable income.
3. The tax rate. The tax rate. Types. Tax rates.
4. Quota and tax debt.
Theme 14. EXTINCTION OF THE TAX OBLIGATION 1. The extinction of the tax liability. General ideas.
2. Payment. Subjects. Object. Form, place and time. Proof. Consignment. Imputation of payments.
3. Prescription.
4. Compensation.
5. Forgiveness.
6. Other ways of extinction.
7. The guarantees of the tax credit.
Theme 15. TAX PROCEDURES 1. Management procedures.
2. Inspection procedures.
3. Settlement activities.
4. Collection procedures.
5. Rectification of tax acts.

Planning
Methodologies  ::  Tests
  Competences (*) Class hours
 Hours outside the classroom
 (**) Total hours
Introductory activities
3 0 3
Lecture
CE2
CE5
CE8
CE11
 40 45 85
Assignments
CE1
CE3
CE11
 6 18 24
Personal attention
CE2
CE8
 5 0 5
 
Multiple-choice objective tests
CE8
CE11
 1 14 15
Practical tests
CE8
CE11
 4 14 18
 
(*) 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
Methodologies
  Description
Introductory activities Initial class for the presentation of the subject.
Lecture Presentation of the contents of the subject.
Assignments Team work, where the content of the work and individual participation in the group will be evaluated.
Personal attention Students will have a few hours during the week to ask questions about the subject to the teacher individually.

Personalized attention
Description

During the course, students will have the attention of the faculty to resolve doubts related to the subject. In case the tutoring cannot be done in person, it will be done virtually.

Assessment
Methodologies Competences Description Weight        
Assignments
CE1
CE3
CE11
 Presentation of a work on a relevant and current topic in financial and tax law.

The legal content of the paper will be graded as well as its originality and creativity. It will be graded out of 10 points. The minimum to pass the paper is 4.

 20%
Multiple-choice objective tests
CE8
CE11
 Objective multiple-choice test of the entire syllabus.

Unanswered questions will not be deducted, and wrong questions will be deducted 0.25. It will be scored out of 10 points. The minimum to pass the test is 4.
 40%
Practical tests
CE8
CE11
 Resolution of assumptions and practical exercises proposed by the teacher.

It will be scored out of 10 points, the minimum to pass the test is 4.


 40%
Others  
 
Other comments and second exam session

Criteria for continuous evaluation: In order to follow the continuous evaluation it is necessary that the student attends each and every one of the scheduled evaluation tests. Failure to attend a specific evaluation activity will mean that the student cannot be evaluated according to the continuous evaluation system and, consequently, he/she will have to attend the second exam in order to pass the whole course.
 
Evaluation in second call: Reserved for students who have not followed the continuous evaluation or have not passed the course with an average of at least 5 points. The exam will consist of a theoretical part, with a weight of 50% and a practical part that will represent the remaining 50%. The final grade will be the result of the weighted average of the two parts. In order to pass the subject it will be necessary to obtain a minimum average of 5 points. The student who has followed the continuous evaluation, but has not passed any of the evaluative activities, will have to examine only the part corresponding to the activity not passed. The final grade will be the result of adding the grade of the activities passed in the first call plus the grades obtained in the second call.
 
Other matters: 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 both in material and virtual and electronic support will result in a failing grade for this evaluative activity.

Sources of information

Basic Rafael Calvo Ortega, Curso de derecho financiero : I. derecho tributario (parte general, parte especial) : II. derecho presupuestario, 2011, Ed. Thomson Civitas
Juan Martín Queralt, Curso de derecho financiero y tributario, 2014, Ed. Tecnos
Carlos Javier Verduzco Reina, Derecho financiero, 2018,
-, Civitas de Derecho Financiero, ,
-, Quincena Fiscal, ,
-, Crónica Tributaria, ,
Ana María Delgado García, Administración electronica tributaria, 2009, Ed. JM Bosch
María Amparo Grau Ruiz, Responsabilidad tributaria por levantamiento del velo, 2018, Ed. Juruá
María Amparo Grau Ruiz, La coordinación legislativa en los impuestos cedidos, 2007, Ed. Iustel

Complementary

Recommendations

Subjects that continue the syllabus
THE TAX SYSTEM/15214115


(*)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.