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.- Teach-directed activities:

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

Seminars: 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. The attendance to these seminars is compulsory.

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.

The assessment of the course must be carried out through two modalities:

CONTINUOUS ASSESSMENT, which consists of four activities of the following type and value:

1st Test: an exam worth 2.25 points

2nd Test: resolution of practical cases worth 2.25 points

3rd Test: synthesis exam worth 5 points

4th Attendance, participation, and submission of activities in seminars worth 0.5 points. To obtain this part of the grade, the following rules apply:

• First – The grade assigned to the Seminar is not an acquired right derived from taking the course.
• Second – Absence duly justified and accepted as such by the professor does not constitute lack of attendance or participation under the stated terms.
• Third – Unjustified absences from the seminar, although they would result in the loss of the assigned score, will be subject to a mitigating criterion. In this regard, unjustified absences not exceeding 3 will receive a score of 0.25. No other proportional calculation or alternative counting is established, as this concerns lack of attendance and this is an extraordinary mitigating criterion.

To add the points from each test and attendance, required to obtain the final grade, all the proposed assessment activities must be completed and a minimum of 2.5 points must be obtained in the third test. Otherwise, the course will not be considered passed and the resit exam must be taken, consisting of an exam covering all course content. This exam allows a maximum of 5 points in the course.

Both the synthesis exam and the resit exam will be held on the official dates set for this type of activity. The rest of the assessments will take place according to the schedule published by the teaching staff on the virtual campus before the beginning of teaching activity. The dates of these activities may be modified for reasons of force majeure with sufficient prior notice.

The completed assessment tests will be accompanied, upon student request, by appropriate tutorials to ensure proper progress in the course.

SINGLE ASSESSMENT

Single assessment is an optional form of evaluation to be carried out under the requirements and conditions established by academic regulations. In any case, taking any of the tests included in continuous assessment implies waiving the single assessment and following the continuous assessment system.

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 continuous assessment. The components of the single assessment are:

1. Answering a multiple-choice questionnaire, worth 4 out of 10
2. Resolution of a practical case. The case will be made available to students in advance, and its written solution must be submitted on the day of the single assessment. This test is worth 2 out of 10
3. Answering several theoretical questions with reasoned arguments, worth 4 out of 10

The same resit system and criteria will apply as for continuous assessment.

A student will be considered assessable as long as they have completed activities whose weight equals at least two-thirds of the total course grade. If this threshold is not reached, the lecturer may consider the student as not assessable. In the case of single assessment, the same criterion applies.

For this course, the use of Artificial Intelligence (AI) technologies is allowed exclusively for support tasks, such as bibliographic or information searches, text correction, or translations. Students must clearly identify which parts have been generated using this technology, specify the tools used, and include a critical reflection on how these tools have influenced the process and the final result of the activity. Lack of transparency in the use of AI in this assessable activity will be considered a breach of academic integrity and may result in partial or total penalties in the grade, or more severe sanctions in serious cases.

IMPORTANT: 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.