UMH - TAX ADVICE AND PRACTICE

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TAX ADVICE AND PRACTICE

Course

Code: 1453

Degree: Bachelor's in Law

Faculty of Social and Legal Sciences of Elche

Year: Year 4 of Bachelor's in Law

Semester: Spring

Type: Elective

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Subject matter: Program Electives

Module: Transversal and Professional Competencies

Department: Economics and Financial Studies

Area: FINANCIAL AND TAX LAW

Course instructors are responsible for the course content descriptions in English.

Description

Procedures for the application of taxes. Self-assessments, declarations, tax communication, and other formal duties. New information technologies in the taxation field. Models and programs for settling main taxes in the Spanish tax system. Tax appeals and claims.

Faculty

Name	Coordinator	Lecture	Laboratory
ALIAGA AGULLÓ, EVA	■	■	■
JIMENEZ ROS, RUBEN ANTONIO		■	■

Professional interest

Procedures of application of taxes. Self-assessments returns, declarations, communications and other formal tax duties. The new informatics technologies in the field of taxation. Models and settlement programs of the main taxes of the Spanish tax system. Appeals and tax claims

Competencies and learning outcomes

General competencies

Skills for the efficient application of tools that lead to resolving problems.
Capacity to evaluate, optimize, and compare criteria in decision making.
Ability to work with multidisciplinary and multicultural teams.
Ability to update knowledge.

Specific competencies

Understand and apply basic principles of ethics linked to the legal profession.
Understand the historical character of law and know the origin and evolution of legal systems.
Master the institutional system and the complex form of producing law at its different levels: local, autonomous, national, European, and international.
Know the main public legal institutions.
Act upon various Spanish, EU, and international jurisdictional orders.
Manage and advise businesses, associations, and other entities from a legal perspective.
Know and understand how an enterprise operates as a system, its main functional areas, and the impact of commercial, labor, and tax regulations on its creation and development.

Objectives (Learning outcomes)

01The student will be able to specialize in the application of formal tax obligations of personal taxpayers in his/her relationship with Public Treasury.
02The student will be able to Know the practical development of procedures for the application of taxes and reviewer procedure.
03The student will be able to have an overview of the various economies option in tax matters that exist related to business transaction¿s dessign.
04The student will be able to specialize in aspects of the formal obligations relating to various tax on business.
05The student will be able to realize, in the different taxes of our tax system, the formal obligations that the taxpayer must fulfill and the fundamental tools for a proper defense in its relations with Public Treasury.

Teaching units

Association between objectives and units

Objective/Unit	U1	U2	U3
01
02
03
04
05

Schedule

Week	Directed hours	Shared hours	Autonomous hours	Total hours
1	4	2	4	10
2	4	2	4	10
3	4	2	4	10
4	4	2	4	10
5	4	2	4	10
6	4	2	4	10
7	4	2	4	10
8	4	2	4	10
9	4	2	4	10
10	4	2	4	10
11	4	2	4	10
12	4	2	4	10
13	4	2	4	10
14	4	2	4	10
15	4	2	4	10

Basic bibliography

Complementary bibliography

Software

Acrobar Reader X

Methodology and grading

Methodology

Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.

Grading

The grading system of the course is bases on the assessment of the theoretical and practical activities that can be carried out through a system of continuous assessment or by examination on site.
In the system of continuous grading, it will take into account the work and student participation throughout the semester of teaching, so that:
a) 70 % of the mark will correspond to the grading of practical activities, of which 20 % of the grade will come from the student's participation actively in the development of teaching, and 50% of the developed work and practical cases.
b) The remaining 30 % will correspond to the theoretical assessment, by conducting questionnaires, reports, etc. made in the classroom teaching, thereby assessing the degree and acquisition process students the necessary knowledge and different skills and competencies required.
The evaluation of the subject using theoretical and practical classroom exam (for which only the use of calculator and no other electronic devices or mobile phones is allowed) consists on answer 1 theoretical question and 2 practice questions, qualifying each one with a maximum score of 2 points for the theoretical and 4 points maximum for each practical question.

Academics: TAX ADVICE AND PRACTICE