Competencies and objectives

 

Course context for academic year 2020-21

The subject “Derecho Financiero y Tributario I” (Tax Law I) provides students with general tax concepts. This subject is the starting point to acquire basic skills on tax issues and it is the cornerstone to further study tax matters: Tax Law II, Business Taxation and Tax Procedures. Tax Law is an autonomous discipline dealing with public finance issues from a legal perspective. Despite of this, Tax Law is specially connected with other legal branches, such as Constitutional Law, Administrative Law or Criminal Law. Moreover, the international dimension of business activities requires the use of specific instruments, i.e. Double Tax Conventions and EU harmonization rules. This implies the link between our subject and the International and EU Law.

 

 

Course content (verified by ANECA in official undergraduate and Master’s degrees) for academic year 2020-21

General Competences (CG)

  • CG1 : Capacitat de comunicació oral i escrita.
  • CG4 : Capacitat d'anàlisi i de síntesi.
  • CG5 : Desenvolupament de la capacitat d'organització i planificació.
  • CG9 : Capacitat d'aprenentatge autònom i adaptació a situacions noves.

 

Specific Competences (CE)

  • CE17 : Capacitat per a aplicar els principis generals i les normes jurídiques a supòsits fàctics.
  • CE2 : Aconseguir la percepció del caràcter unitari de l'ordenament jurídic i de la necessària visió interdisciplinària dels problemes jurídics.
  • CE4 : Capacitat per la utilització de fonts jurídiques (legals, jurisprudencials i doctrinals).
  • CE6 : Capacitat de llegir i interpretar textos jurídics.

 

 

 

Learning outcomes (Training objectives)

No data

 

 

Specific objectives stated by the academic staff for academic year 2020-21

The aim of subject “Derecho Financiero y Tributario I” (Tax Law I) is to provide students with:
- The legal knowledge on financial issues from both public revenue and expenditure perspectives.
- The overview of different kind of public revenues, focusing on taxes.
- The knowledge on formal and material aspects of Tax Law regarding the General Tax Act.

 

 

General

Code: 19020
Lecturer responsible:
BAYONA GIMENEZ, JUAN JOSE
Credits ECTS: 7,50
Theoretical credits: 2,40
Practical credits: 0,60
Distance-base hours: 4,50

Departments involved

  • Dept: ECONOMIC AND FINANCIAL DISCIPLINES
    Area: FINANCIAL AND TAX LAW
    Theoretical credits: 2,4
    Practical credits: 0,6
    This Dept. is responsible for the course.
    This Dept. is responsible for the final mark record.

Study programmes where this course is taught