Competencies and objectives
- Course context for academic year 2022-23
- Course content (verified by ANECA in official undergraduate and Master’s degrees)
- Learning outcomes (Training objectives)
- Specific objectives stated by the academic staff for academic year 2022-23
Course context for academic year 2022-23
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)
General Competences (CG)
- CG1 : Capacity for oral and written communication.
- CG4 : Capacity for analysis and synthesis.
- CG5 : Develop the capacity for organisation and planning.
- CG9 : Capacity for self-learning and adapting to new situations.
Specific Competences (CE)
- CE17 : Capacity to apply general legal principles and regulations to factual suppositions.
- CE2 : Perceive the unitary nature of the legal code and the interdisciplinary vision required for legal problems.
- CE4 : Capacity to handle legal sources (legal, jurisprudential and doctrinal).
- CE6 : Capacity to read and interpret legal texts.
Learning outcomes (Training objectives)
Specific objectives stated by the academic staff for academic year 2022-23
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.