The teaching methodology is as follow:

The teaching methodology is based on students work with the main goal of getting needed competences for understanding and applying the law which is studied. Teachers are going to hold students in this task and is going to provide necessary tools as well in order to get competences with success. The development of the subject and the students formation is based in the next kind of activities:

1.- Teacher-directed activities:

Theoretical classes: Teachers are going to explain the essential and basic principles for understanding the legal and jurisprudential frame.

Practical classes: Teachers and students solve the tax basic problems with the completion of practical cases. The comprehension and critical application of the law and jurisprudence related with the topics taught in theoretical classes is the base of this task. These activities may be a plurality of actions as such activities of debate on the thematic given based on the reality and group work in classroom on recommended materials

2.- Supervised activities:

Tutorials

3.- Autonomous activities:

The students must organize their time and effort autonomously, both individually as in groups. It involves activities such as search of appropriate literature and jurisprudence for the resolution of practical cases, exercises proposed by teachers, study activity by overcoming the evaluation tasks and consultations in tutorial to the teachers.

Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

The students will pass the subject if they carry out these assessments exercises:

1st: exam, value of 2'5 points

2nd: practical cases, value of 2'5 points

3rd: summary examination, value of 5 points

It will get the final mark adding the points got but this requires two conditions: first, it is necessary to make each assessment and to get 2'5 point minimum in the last one. Otherwise, the subject will not be overcome and it will be necessary to make a recovery examination about all lessons. The student will be able to get 5 points maximum with this last test.

Both the summary examination as the recovery examination will be done following academic calendar. Assessments 1 and 2 will be done following the professors team calendar or programme which will be showed through the Virtual Campus at the beginning of class activity. The programmed days for assessments 1 and 2 could be changed for major force reasons or with a warning well in advance.

The students will be able to apply for a teacher tutorial in regards the evaluation items in order to get proper progress of subject.

If a student cheats, commits plagiarism, or is found in possession of a prohibited device during any assessment activity, the lecturer will assign a grade of 0 for that assessment and will notify the Dean’s Office of the Faculty by submitting a report detailing the circumstances and evidence of the incident, with a view to requesting the initiation of possible disciplinary proceedings against the student. This assessment activity cannot be retaken. If more than one irregularity occurs in the assessment activities of the same course, the final grade for the course will be 0.

Students will be evaluable as long as they have carried out a set of activities, the weight of which is equivalent to a minimum of 2/3 of the total grade for the subject. If the value of the activities carried out does not reach the threshold, the subject's teaching staff may consider the student as non-evaluable.

The SINGLE EVALUATION is an optional evaluation that will be carried out with the requirements and conditions established in the academic regulations. In any case, carrying out any of the tests that make up the continuous assessment implies waiving the single assessment and following up on the continuous assessment.

The tests that make up the single assessment will take place on the same day set by the Faculty for the exam or third test in the continuous assessment. The single assessment tests are made up of:

1st. The answer to a test questionnaire test. The value of this test will be 4 out of 10

2nd. The resolution of a practical case. The practical case will be made available to the students in advance and their resolution in writing will be provided by them on the day of the single test. The value of this test will be 2 out of 10.

3rd. The argued response to various theoretical questions. The value of this test will be 4 out of 10.

The same system and recovery criteria will be applied as for the continuous evaluation.

The same non-evaluable criterion will be applied as for continuous evaluation.

IA: For this subject, the use of Artificial Intelligence (AI) technologies is allowed exclusively in [support tasks, such as bibliographic or information search, text correction or translations. The student must clearly identify which parts have been generated with this technology, specify the tools used and include a critical reflection on how these have influenced the process and the final result of the activity. The lack of transparency of the use of AI in this assessable activity will be considered a lack of academic honesty and may lead to a partial or total penalty in the grade of the activity, or greater sanctions in serious cases.