
Taxation II
Code: 102130Credits: 6
| Degree programme | Type | Course |
|---|---|---|
| Accounting and Finances | OP | 4 |
Contact lecturer
- Name :
- Maria Blanca Bosch Fernandez
- Email :
- blanca.bosch@uab.cat
Group languages
You can consult this information at the end of the document.
Prerequisites
Objectives
Learning outcomes
- CM03 (Explain the code of ethics, explicit or implicit, of one's own field of knowledge.) Explain the code of ethics, explicit or implicit, of one's own field of knowledge.
- KM03 (Summarise practical cases that arise on company law and their possible legal solutions, considering regulations, jurisprudence and doctrine. ) Summarise practical cases that arise on company law and their possible legal solutions, considering regulations, jurisprudence and doctrine.
- KM05 (Identify the legal-tax terminology, regulations, jurisprudence and administrative doctrine applicable in the field of business taxation.) Identify the legal-tax terminology, regulations, jurisprudence and administrative doctrine applicable in the field of business taxation.
Contents
1º Income tax.
2º Tax on corporations (IS).
3º tax on asset transfers and legaldocuments(ITP-AJD).
4º Good and Service Tax (IVA).
5º Income tax on no residents (IRNR).
Learning activities and methodology
| Title | Hours | ECTS | Learning outcomes |
|---|---|---|---|
| Theoretical lessons | 32.5 | 1.3 | CM03, KM03, KM05 |
| Tutoring | 13 | 0.52 | CM03, KM03, KM05 |
| Study | 42 | 1.68 | CM03, KM03, KM05 |
| Resolution of case studies and oral presentation | 17 | 0.68 | CM03, KM03, KM05 |
| Documentation and bibliography | 18.5 | 0.74 | CM03, KM03, KM05 |
| Writing of papers | 25 | 1 | CM03, KM03, KM05 |
Assessment
Continuous assessment activities
| Title | Weight | Hours | ECTS | Learning outcomes |
|---|---|---|---|---|
| Partial written examination | 25% | 1 | 0.04 | CM03, KM05 |
| Cases | 25% | 0 | 0 | KM03 |
| Final written test | 50% | 1 | 0.04 | CM03, KM05 |
This subject does not offer the option for comprehensive evaluation.
The continuous evaluation system consists of the obligatory completion of:
1st partial exam (with a value of 25% of the overall grade for the subject).
2nd Practical case/s (with a value of 25% of the overall grade for the subject).
3rd exam at the end of the semester (with a value of 50% of the overall grade).
Individual works with/without public exposure.
Follow-up of the course (class attendance).
Failure to take any of the scheduled tests (partial exam, practical case/s and final exam) implies failure, unless justified by duly documented force majeure.
In order to take the average with the other activities (partial exam and practical case/s) it is necessary to obtain a minimum grade of 2.5 points in the final exam.
For those students who have obtained a grade equal to or greater than 3.5 and less than 5 in the overall assessment (partial exam, course/s and/or work/s, and final exam) and a reassessment. At the time of publishing the final qualifications, the modality of the same will be announced. This reassessment will be scheduled in the Faculty's exam calendar. The student who takes the re-evaluation and passes it will pass the subject with a grade of 5. Otherwise, the same grade will be maintained.
The final grade will assess the student's regular attendance, participation and behavior in class.
A student is considered \"Not evaluable\" in the subject as long as she has not participated in any of the evaluation activities. Therefore, it is considered that a student who performs a continuous assessment component can no longer opt for a \"Not evaluable\".
Calendar of evaluation activities.
The dates of the different evaluation tests (partial exam, exercises in the classroom, delivery of work,...) will be announced well in advance during the semester.
The final exam date for the subject is scheduled in the Faculty's exam calendar.
\"The programming of the evaluation tests cannot be modified, unless there is an exceptional and duly justified reason why an evaluation act cannot be carried out. In this case, the people responsible for the degrees, after consulting the teaching staff and to the affected students, they will propose a new program within the corresponding school period\". Section 1 of Article 115. Calendar of evaluation activities (UAB Academic Regulations).
The students of the Faculty of Economics and Business who, in accordance with the previous paragraph, need to change an evaluation date must submit the request by completing the document Request rescheduling test /rescheduling-tests
Qualification review procedure.
Coinciding with the final exam, the approximate day and a half on which the final grades will be published will be announced. In the same way, the procedure, place, date and time of the review of exams will be informed in accordance with the regulations of the University.
Recovery procedure.
All students have the obligation to carry out the evaluable tasks. If the student's course grade is 5 or higher, the subject is considered to have been passed and it cannot be subject to a new evaluation. In the case of obtaining a grade lower than 3.5, the student must repeat the subject in the following course. For those students whose course grade is equal to or greater than 3.5 and less than 5, they may take the recovery test. The professors of the subject will decide the modality of this test. When the mark of the recovery test is equal to or greater than 5, the final mark of the subject will be PASS, with the maximum numerical mark being 5. When the mark of the recovery test is less than 5, the final grade for the subject will be SUSPENSE, with the numerical grade being the course grade (and not the grade from the recovery test).
A student who does not appear for any evaluation test is considered non-evaluable. Therefore, a student who performs a component of continuous assessment can no longer be classified as \"non-assessable\".
Irregularities in evaluation acts.
Without prejudice to other disciplinary measures deemed appropriate, and in accordance with current academic regulations, \"in the event that the student performs any irregularity that may lead to a significant variation in the grade of an evaluation act, it will be graded with 0 this act of evaluation, regardless of the disciplinary procedure that can be instituted. In the event that several irregularities occur in the acts of evaluation of the same subject, the final grade for this subject will be 0\".
Art. 116.10 Results of the evaluation (UAB Academic Regulations).
USE OF AI
For this subject, the use of Artificial Intelligence (AI) technologies is allowed exclusively in support tasks, such as bibliographic or information search, proofreading or translations. The student will have to clearly identify which parts have been generated with this technology, specify the tools used and includea critical reflection on how these have influenced the process and the final result of the activity. Non-transparency of the use of AI in assessable activities will be considered academic dishonesty and may lead to a partial or total penalty in the mark for the activity, or higher penalties in serious cases.
The completion of assessment activities is subject to the provisions set out in this course guide and in the "Policy of the School of Economics and Business on the Detection of Irregularities during Assessment Activities", which regulates the conditions under which assessment tasks are conducted and the procedures applicable in cases where indications of irregularities are detected. Students are encouraged to consult the policy.
Bibliography
1º Taxation Handbook (particular tasas) to specify with students according editions.
Manual Derecho Tributario. Parte Especial. MARTÍN QUERALT, Joan, TEJERIZO LÓPEZ, José Manuel, ÁLVAREZ MARTÍNEZ, Joanquín. Ed. Thomson Reuters Aranzadi. Last edition.
2º Program will be provided by the teacher.
3º http:/www.aeat.es
Software
It is published on the virtual campus
Course groups and languages
The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE
| Type of teaching | Group | Language | Semester | Shift |
|---|---|---|---|---|
| (TE) Theory | 50 | Spanish | first semester | afternoon |
| (PAUL) Classroom practices | 501 | Spanish | first semester | afternoon |