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Derecho Fiscal I (GED70090)

General information

Type:

OB

Curs:

2

Period:

S semester

ECTS Credits:

3 ECTS

Teaching Staff:

Group Teacher Department Language
Miró Ayats Vergés Derecho ESP

Workload distribution

Workload distribution:

- Classroom-based activities: 50% of total credits
- Guided activities: 25% of credits
- Independent study: 25% of credits.

COURSE CONTRIBUTION TO PROGRAM

A legal and economic view of Finance and Tax Law. The establishment of the economic, doctrinal and legal foundations of Finance and Tax Law to be able to develop and systematise students' knowledge of the Spanish tax system and its guiding principles. Introduction to different fiscal procedures.

Course Learning Objectives

Understand and apply the concepts and basic principles of Finance and Tax Law.

Become familiar with taxation principles and know how to apply them in the design and evaluation of a tax system.

Identify and understand the elements that configure the structure of the principle types of taxes

Perfectly master the specific legal terminology of Tax Law as well as its principle types of taxes and institutions.

Have basic notions of the main general tax procedures.

Competences

3. Taking decisions / making judgments
9. Autonomy, independence, initiative, pro-activeness

Relation between Activities and Competences

3 9
Exam    
Ongoing assessment    

CONTENT

1. Introduction. State intervention in the economy.

1. State intervention in the economy: doctrine and legal justification
2. The legal instrument for State intervention in the economy: General Budget: income and expenses
3. Taxes: Constitutional and legal principles in their application

2. Basic tax structure and elements

1. Objective element
2. Subjective element
3. Procedural element
4. Temporal element

3. Taxation in Spain

1. Introduction to the Spanish tax system: legal and economic analysis of the different existing taxes. Indirect and direct taxes.

4. The globalisation of taxation: problems, consequences and solutions

1. Introduction: the problems with the existence of different fiscal sovereignties. The determination of domicile for fiscal purposes.
2. The European Union's fiscal competencies: direct and indirect limits of State taxation
3. Distribution of tax competencies in decentralised States: introduction to fiscal federalism. Its implications for the Spanish Autonomous Communities. Distribution of tax competencies between the State, and Provincial Councils.
4. The role of local bodies in distributing the tax burden.

5. Essential types and institutions in Tax Law

1. Criteria used to interpret tax regulations: dialectic between the legal and economic interpretation of the taxable event.
2. Dialectic between the principles of legality and economic capacity: regulations governing tax proceedings: option economy, abuse of law, conflict in the application of regulations, fraudulent business.
3. Temporal application of tax regulations: retroactivity.
4. Periods of limitations on fiscal obligations.
5. Taxpayer rights and obligations. Administrative power to exact taxes.

6. Introduction to tax procedures

1. Introduction to management procedures: self-assessment tax system.
2. Introduction to tax inspections.
3. Introduction to tax collection.
4. Introduction to sanctions.
5. Introduction to tax appeals: economic-administrative appeal and suspension of enforceability.

Relation between Activities and Contents

1 2 3 4 5 6
Exam            
Ongoing assessment            

Methodology

Teaching-learning methodology: lectures, case studies and completion of exercises/problem-solving tasks

Teaching modalities: Theoretical and practical classes.

The course webpage on the Moodle platform contains all the course materials and allows students to follow the course programme. It is essential to attend classes and complete the exercises and practical activities that are set.

ASSESSMENT

ASSESSMENT BREAKDOWN

Description %
Exam 85
Ongoing assessment 15

Assessment criteria

The grading system is based on the scores received for the different practical case studies carried out during the course (which thereby strengthen the ongoing assessment) as well as class participation both during the lectures and the analysis and resolution of the practical case studies. This implies that students must come to class having previously prepared the set reading material. As such, their active participation in the lecture classes and practical sessions will be assessed.

The set activities are made available during the course on the course website.

The course mark will also include the final exam, which consists of two parts. The first part includes 50 multiple-choice questions and the subjects examined will not be included in the second part. This means that not passing this first part results in failing the exam, and the mark for the final exam is that scored for this first part. To pass this part of the exam, students must correctly answer a minimum of 25 questions. Points are not deducted for incorrect answers. Individual answers which are not entirely correct shall not be considered correct. These multiple-choice questions may have more than one possible answer.

The second part of the final exam will consist of ten short questions on theoretical issues or practical applications (to check students' ability to apply their theoretical knowledge to real situations), and these therefore could consist of the resolution of a practical case.


Students who do not:
1. Pass the course after the FIRST SITTING OF THE EXAM, due to not attending class, not completing the set activities or copying them will not be able to RE-SIT THE EXAM and will therefore have to re-take the course again and duly complete the activities specified by faculty.
2. Have the level of required competences will be able to move on to the next year of the programme so long as they pass this course but they will not be able to complete the final degree project without having acquired the required competence levels for the programme.

Bibliography




Short bibliography:

Código Tributario, ed. 2010.
It should include Law 58/2003, dated 17th December, General Tax Law (LGT)


CORONA, JF.; DIAZ, A. (2003) Introducción a la Hacienda Pública. Barcelona: Ariel

BUSTOS GISBERT, A. (2007) Lecciones de Hacienda Pública. Madrid: Colex

PÉREZ ROYO, F.: Derecho Financiero y Tributario. Parte General,19 ed., Civitas, Madrid, 2010.

CALVO ORTEGA, Derecho Tributario (Parte General), Civitas, 2010.

FERREIRO LAPATZA, Curso de Derecho Financiero Español, última edic., Marcial Pons.

MARTÍN QUERALT, J; LOZANO SERRANO, C; CASADO OLLERO, G; TEJERIZO LÓPEZ, J. M., Curso de Derecho Financiero y Tributario., última edición, Tecnos, Madrid, 2010.

MENÉNDEZ MORENO, A.: Derecho Financiero y Tributario. Parte General. Lecciones de Cátedra, última ed., Lex Nova, Valladolid, 2010.

CALERO, ESCRIBANO y NAVAS, Leyes del Ordenamiento Financiero y Tributario Español, Tecnos, Madrid, 2010.

Memento Procedimientos Tributarios 2009-2010 - Various authors. Ed. Francis Lefbvre.




Additional bibliography and complementary material:

PALACO TABOADA, C. Coordinator (2004) Comentario sistemático a la nueva Ley General Tributaria. Madrid: Editorial Centros de Estudios Financieros

HUESCA BOADILLA, R. Coordinator (2004) Comentarios a la nueva Ley General Tributaria. Pamplona: Thomson Aranzadi

Complementary legislation

Organic Law 8/1980, dated 22nd September, on Autonomous Community financing (LOFCA)

Royal Legislative Decree 2/2004, dated 5th March, approving the rewritten text of the Law Regulating Local Tax Authorities

Royal Decree 2063/2004, dated 15th October, on the General Regulation Governing the System of Fiscal Sanctions

Royal Decree 939/2005, dated 29th July, General Regulation on Tax Collection

Royal Decree 520/2005, dated 13th May, Regulation on Revising Administrative Appeals

Royal Decree 1065/2007, dated 27th July, General Regulation on tax management and inspection proceedings and the enactment of common norms governing the tax application procedures (Regulation on Tax Management and Inspection)


Webpages

Spanish Tax Authority: www.aeat.es

Spanish Ministry of Finance and Treasury Department: www.meh.es

Institute of Fiscal Studies: www.ief.es

Government of Catalonia's Ministry of Economy and Finance: www.gencat.net/economia/index.html

Barcelona Tax Council: www.bcn.cat/hisenda/es/informacio_conselltributari.html

Official State gazette, Boletín Oficial del Estado: www.boe.es

Constitutional Court: www.tribunalconstitucional.es

Tax databases: Normacef, Westlaw and Vialex

Timetable and sections

Group Teacher Department
Miró Ayats Vergés Derecho

Horari

From 2015/9/17 to 2015/12/17:
Each Thursday from 8:00 to 11:00. (Except: 2015/9/24)

Monday 2016/1/25 from 16:00 to 19:00.

Monday 2016/7/11 from 16:00 to 19:00.