The teaching methodology and the evaluation may undergo some modifications depending on the restrictions on attendance imposed by the health authorities.

Subject teaching activity will be a mix for the first four months period: theoretical classes will be online and seminars will be face-to-face.

The teaching of the course will be face-to-face.

Participation in seminars will have an important role in the teaching. These seminars will be spaces for the participation and active work of the students so your attendance will be mandatory

The teaching methodology is based on students work with de 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 provided 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 de 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 theevaluation tasksand consultations in tutorial to the teachers.

The evaluation of the subject must be carried out through two modalities:

CONTINUOUS ASSESSMENT consisting 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: value synthesis test 5 points

4th Attendance, participation and delivery of activities in the seminars worth 0.5 points

In order to add the points of each test, necessary to obtain the final mark, it is necessary that all the proposed evaluation activities are carried out and that a minimum of 2.5 points is obtained in the third. In another case, the subject will not be considered passed and the recovery test consisting of an exam of all the subject will have to be taken. With this test you can obtain a maximum of 5 points in the subject.

Both the synthesis exam and the recovery test will be carried out on the official dates set for this type of activity. The rest of the evaluations will be carried out according to the schedule published by the teaching staff on the virtual campus before the start of the teaching activity. The dates of these activities can be modified due to force majeure and with sufficient advance notice.

The evaluation tests carried out will be accompanied, at the request of the students, by the appropriate tutorials for the adequate progress of the subject.

A student who cheats or tries to cheat in an exam will have a 0 in the subject. A student who presents a practice in which there are signs of plagiarism or who cannot justify the arguments of their practice will get a 0 and receive a warning.

Students will be assessable as long as they have completed a set of activities whose weight is equivalent toa minimum of 2/3 of the total grade for the subject. If the value of the activities carried out does not reach this threshold, the subject teacher 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 also be applied as for the continuous evaluation

For this subject, the use of Artificial Intelligence (AI) technologies is permitted exclusively in support tasks, such as bibliographic or information fencing, text correction or translations. The student will have to clearly identify which parts have been generated by this technology, specify the aspects and include a critical reflection on how these have influenced the process and the final result of the activity. The non-transparency of the use of AI in this evaluable activityis considered a lack of academic honesty and may entail a partial or total penalty in the activity grade, or major sanctions in serious cases.

IMPORTANT: In the event that the student copies, commits plagiarism, or is discovered with any prohibited device in any assessment test, the teaching staff will grade them with a 0 in this assessment act, and will notify the fact to the Dean’s Office of the Faculty by submitting a report on the circumstances and evidence of the event in order to request the opening of a possible disciplinary proceeding against the student. This assessment activity will not be recoverable. In the event that more than one irregularity occurs in the assessment acts of the same subject, the final grade for this subject is 0.