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Type: |
OB | Curs: |
4 | Period: |
S semester |
ECTS Credits: |
3 ECTS |
Group | Teacher | Department | Language |
---|---|---|---|
Patricia Font Gorgorió | Derecho | ESP |
Group | Teacher | Department | Language |
---|---|---|---|
Sec: A | Patricia Font Gorgorió | Derecho | ESP |
Group | Teacher | Department | Language |
---|---|---|---|
Sec: B | Patricia Font Gorgorió | Derecho | ESP |
5. Ability for continuous learning Ability to learn continually |
2. Application of knowledge to achieve results |
17. Service orientation |
1. VALUE ADDED TAXFIRST PART: TAX ELEMENTS1) Introduction 1.1 Nature, 1.2 Taxable transactions, 1.3 Area of application 2) Goods delivery and service rendering 2.1 Taxable transaction, 2.1.1 Definition and related concepts, 2.1.2 Exemptions 2.2 Exemptions, 2.2.1 Internal operations. Special reference to financial and real estate transactions, 2.2.2 Exports, 2.2.3 Deliveries to other EU member countries 2.3 Taxable transaction location, 2.3.1 Goods delivery, 2.3.2 Service rendering 2.4 Reckonable date 2.5 Tax base, 2.5.1 General rule, 2.5.2 Special rules 2.6 Taxable persons, 2.6.1 Taxable persons. Reverse charge mechanism, 2.6.2 Those responsible, 2.6.3 Tax transfer 2.7 Tax types, 2.7.1 General, 2.7.2 Reduced 3) Intra-EU operations (goods) 3.1 Intra-EU acquisitions of goods, 3.1.1 Definition and related concepts. Taxable transactions, 3.1.2 Place, 3.1.3 Reckonable date, 3.1.4 Tax base, 3.1.5 Taxable persons 3.2 Exempt deliveries in other EU States 3.3 Intra-EU transportation of merchandise 4) Importation of goods 4.1 Taxable transactions: definition and related concepts 4.2 Exemptions 4.3 Reckonable date 4.4 Tax base 4.5 Taxable persons, 4.5.1 Taxable persons, 4.5.2 Those responsible SECOND PART: TAX RETURNS 1) Introduction 1.1 Framework, 1.2 Deadlines 2) Deductions 2.1 General requirements regarding deductions, 2.1.1 Subjective, 2.1.2 Formal, 2.1.3 Temporary, 2.1.4 Hypothecation, 2.1.5 Non-deductable categories, 2.1.6 Transactions giving rise to deductions 2.2 Pro rata rule, 2.2.1 Its calculation, 2.2.2 Provisional and definitive pro rata, 2.2.3 Deductions for capital goods 2.3 Special pro rata 2.4 Deductions in differentiated industries 2.5 "Internal" self-supply 2.6 Deduction for events prior to beginning activity 3) Tax refunds 3.1 General case 3.2 For exporters (trade) and other economic agents 3.3 For exporters (travel) 3.4 For businessmen and professionals not residing in the tax's country of application THIRD PART: FORMAL OBLIGATIONS 1) Billing obligations 2) Accounting and registry requirements |
2. TAX ON CAPITAL TRANSFERS AND DOCUMENTED LEGAL ACTS1. Introduction- Nature of the tax - Modes - Common norms for all three modes - Compatibilities and incompatibilities 2. Changes in ownership for consideration - Taxable transactions and exemptions - Relation with VAT - Tax base - Tax rates - Share transferral as per Article 108 in the Law on Stock Markets (Law 24/1988) 3. Business transactions - Taxable transactions and exemptions - Other taxable transaction elements 4. Documented legal acts - Taxable transactions and exemptions - Flat and variable rates - Requirements to demand the variable rate 5. General approach to exemptions - Reckonable date - Place - Amount verification - Tax management |
1 | 2 | |
Practical exercises | ||
Class participation | ||
Periodic tests | ||
Final exam |
Description | % |
---|---|
Practical exercises | 10 |
Class participation | 5 |
Periodic tests | 15 |
Final exam | 70 |
Group | Teacher | Department |
---|---|---|
Patricia Font Gorgorió | Derecho |
Group | Teacher | Department |
---|---|---|
Sec: A | Patricia Font Gorgorió | Derecho |
Group | Teacher | Department |
---|---|---|
Sec: B | Patricia Font Gorgorió | Derecho |