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Derecho Fiscal II (GED70091)

General information

Type:

 OB

Curs:

 3

Period:

 S semester

ECTS Credits:

 4 ECTS

Teaching Staff:

Group Teacher Department Language
Sec: A Eduardo Berché Moreno Derecho ESP
Sec: A Diana Ferrer Vidal Derecho ESP

Group Teacher Department Language
Sec: B Diana Ferrer Vidal Derecho ESP

Group Teacher Department Language
Sec: C Diana Ferrer Vidal Derecho ESP

Prerequisites

There are no prerequisites for this course though we recommend students have passed Tax Law I

Previous Knowledge

We recommend students have passed Accountancy.

Workload distribution

Classroom-based activities: 28 hours
Participatory activities: 56 hours (preparation of practical case studies: 28 hours)
Independent study: 50 hours

COURSE CONTRIBUTION TO PROGRAM

Tax Law II provides students with a closer look at the fiscal reality of the world of business. During the course, tax concepts will be introduced in enough detail for the students to understand how important it is for a company to apply the right fiscal policy. The aim of the course is for the students to be able to understand the mechanics of Corporate Income Tax.

Course Learning Objectives

Students successfully completing this course will be able to:
- Understand, interpret, advise on and carry out their own tax returns.
- Apply the appropriate legislation to Corporate Income Tax.

Competences

17. Service orientation
2. Application of knowledge to achieve results

Relation between Activities and Competences

17 2
Final exam    
Attendance and participation    
Interdisciplinary Legal Exercise (EJI)    

CONTENT

1. Corporate Income Tax

STANDARD FORMAT
1. Applicable norms
2. Fiscal residence of legal persons. Conflicting residences.
3. Settlement structure.
4. Adjustments to the tax base: 4.1. Amortisation; 4.2. Loss due to depreciation of credits stemming from possible insolvency; 4.3. Non-deductible expenses; 4.4. Leasing; 4.5. Provisions; 4.6. Limits to financial expense deductions; 4.7. Swaps; 4.8. Temporary imputation. Forward transactions.
5. Compensation for negative tax bases
6. Mechanisms to avoid double taxation: 6.1. Exemption method; 6.2. Imputation method.

EXTENDED FORMAT
7. Assessment rules: 7.1. Non-monetary contributions: general regime versus special regime; 7.2. Assets transferred to partners due to: 7.2.1. Separation of partners or company dissolution; 7.2.2. In-kind dividends; 7.2.3. Asset swap; 7.3. Effects of substituting book value with market value (tax value).
8. Additional limits to financial expenses.
9. Swaps: 9.1. Objective; 9.2. Delimitation; 9.3. Valuation method; 9.4. Comparability analysis; 9.5. Required documents; 9.6. Valuation adjustments (primary and bilateral) and assessment adjustments (secondary) 9.7. Tax violations.

NOTE:
Students completing the GED or GBD programmes: Tax Law II: Corporate Tax and Tax Law III: Personal Income Tax.
Students completing the GED&BGG programme: Tax Law II is equivalent to studying Corporate Tax + Personal Income Tax and Tax Law III: International Taxation.

Methodology

ASSESSMENT

ASSESSMENT BREAKDOWN

Description %
Final exam 70
Attendance and participation 20
Interdisciplinary Legal Exercise (EJI) 10

Assessment criteria

The assessment criteria for this course are as follows:

1. The ongoing assessment component represents 30% of students' overall mark for the course, the remaining 70% corresponding to the final exam mark.

2. For the ongoing assessment component (30%): attending lectures and participatory sessions as well as submitting set exercises and participating actively in class represent 20%. The remaining 10% corresponds to the Inderdisciplinary Legal Exercise (EJI). The latter addresses some of the core issues seen in the subject. Students will be assessed by the faculty member coordinating the EJI.

3. The course is intended to delivered in a wholly practical manner. Therefore, attending both lecture classes and participatory sessions is essential.

Students who do not:
1. Pass this course in the FIRST-SITTING due to not attending class, not completing the assignments specified or copying these will not be able to RE-SIT THE FINAL and will thus have to re-take the course, duly completing the activities specified by faculty.
2. Have the level of required competencies may move on to the next year so long as they pass this course but they will not be able to complete the final degree project until they achieve the level of competencies required for the programme.

Bibliography

TRATADO SOBRE LA IMPOSICIÓN DIRECTA. 5th Ed. JM Bosch (book edited by professors from the ESADE Law School Departament of Tax Law - Principal editor: Diana Ferrer. Authors: Jaume Barril, Diana Ferrer, Elena García de la Torre, Sebastián Piedra, Ramón Santos).

TAX LAWS

·Law 27/2014 on Corporate Tax

Timetable and sections

Group Teacher Department
Sec: A Eduardo Berché Moreno Derecho
Sec: A Diana Ferrer Vidal Derecho

Timetable Sec: A

From 2019/1/23 to 2019/4/29:
Each Monday from 9:15 to 10:45. (Except: 2019/1/28, 2019/4/15 and 2019/4/22)
Each Wednesday from 13:00 to 15:00. (Except: 2019/4/17)

Group Teacher Department
Sec: B Diana Ferrer Vidal Derecho

Timetable Sec: B

From 2018/9/7 to 2018/10/2:
Each Tuesday from 14:30 to 16:00. (Except: 2018/9/11)
Each Thursday from 16:45 to 18:15. (Except: 2018/9/27)
Each Friday from 15:00 to 16:30. (Except: 2018/9/14, 2018/9/21 and 2018/9/28)

From 2018/9/27 to 2018/11/22:
Each Tuesday from 14:30 to 16:00. (Except: 2018/10/2)
Each Thursday from 16:45 to 18:15. (Except: 2018/11/1)

Group Teacher Department
Sec: C Diana Ferrer Vidal Derecho

Timetable Sec: C

From 2018/9/7 to 2018/10/2:
Each Friday from 16:45 to 18:15. (Except: 2018/9/14, 2018/9/21 and 2018/9/28)
Each Thursday from 15:00 to 16:30. (Except: 2018/9/27)
Each Tuesday from 16:15 to 17:45. (Except: 2018/9/11)

From 2018/9/27 to 2018/11/22:
Each Thursday from 15:00 to 16:30. (Except: 2018/11/1)
Each Tuesday from 16:15 to 17:45. (Except: 2018/10/2)