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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
Sec: A Patricia Font Gorgorió Derecho ESP

Group Teacher Department Language
Sec: B Patricia Font Gorgorió Derecho ESP

Group Teacher Department Language
Sec: C Patricia Font Gorgorió Derecho ESP

Workload distribution

Workload distribution:

- Classroom-based activities: 60% of total credits
- Guided activities: 20% of credits
- Independent study: 20% 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.

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. Fiscal principles in the Spanish Constitution


2. Basic tax structure and elements

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

3. Introduction to the Spanish tax system

1. Types of taxes.
2. Legal and economic analysis of the different tax types. Direct and indirect 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, Autonomous Communities 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 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 a maximum of ten question, a theoretical component and a practical section (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



GENERAL TAX LAW, ensuring it includes the latest reforms introduced in Law 34/2015, dated September 21st, partially modifying said General Tax Law.

PÉREZ ROYO, FERNANDO: Derecho Financiero y Tributario. Parte General, 25th ed., Civitas, Madrid, 2015.

CALVO ORTEGA, RAFAEL: Curso de Derecho Financiero I. Derecho Tributario parte general, 20th ed., Civitas, 2016

MARTÍN QUERALT, JUAN; LOZANO SERRANO, C; CASADO OLLERO, GABRIEL; TEJERIZO LÓPEZ, JOSÉ MANUEL: Curso de Derecho Financiero y Tributario., 26th ed., Tecnos, Madrid, 2015.

Memento Procedimientos Tributarios 20149-2015 - Various authors. Ed. Francis Lefbvre.

Complementary legislation (ensure to always consult the latest version)

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
Sec: A Patricia Font Gorgorió Derecho

Timetable Sec: A

From 2019/2/7 to 2019/5/2:
Each Thursday from 9:00 to 11:00. (Except: 2019/4/18)

Group Teacher Department
Sec: B Patricia Font Gorgorió Derecho

Timetable Sec: B

From 2019/2/6 to 2019/4/24:
Each Wednesday from 9:00 to 11:00. (Except: 2019/4/17)

Group Teacher Department
Sec: C Patricia Font Gorgorió Derecho

Timetable Sec: C

From 2019/2/4 to 2019/4/8:
Each Monday from 9:15 to 11:15.

Monday 2019/4/29 from 9:15 to 11:15.