The teaching methodology is based on students’ work, with the main goal of acquiring the necessary competencies for understanding and applying the law being studied. Professors will support students in this task and will provide the necessary tools to acquire these competencies successfully. The development of the subject and the students’ training are based on the following types of activities:

1.- Directed activities:

Theoretical classes: Professors will explain the essential and basic principles for understanding the legal and jurisprudential framework.

Practical classes: Professors and students will solve basic tax problems through the resolution of practical cases. The comprehension and critical application of the law and jurisprudence related to the topics taught in theoretical classes are the basis of this task. These activities may include various actions, such as debate activities on the topics covered, based on real-life situations, and in-class group work on recommended materials.

2.- Supervised activities:

Tutorials.

3.- Autonomous activities:

The students must organize their time and effort autonomously, both individually and in groups. It involves activities such as the search for appropriate literature and jurisprudence for the resolution of practical cases, exercises proposed by teachers, study activities aimed at completing the evaluation tasks and consultations with professors during tutorials.

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.

Students will pass the subject if they complete the following assessment activities:

1st: exam, worth 2.5 points

2nd: practical cases, worth 2.5 points

3rd: synthesis examination, worth 5 points

The final mark will be obtained by adding the points earned, but this requires two conditions: first, it is necessary to complete each assessment activity and to obtain a minimum of 2.5 points in the last one. Otherwise, the subject will not be passed and it will be necessary to take a retake examination covering all lessons. The student will be able to obtain a maximum of 5 points in this last test.

Calendar of evaluation activities

The dates of the evaluation activities (midterm exams, exercises in the classroom, assignments, etc.) will be announced well in advance during the semester.

The date of the final exam is scheduled in the assessment calendar of the Faculty.

The dates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up the missed evaluation activity. Section 1 of Article 115. Calendar of evaluation activities (UAB Academic Regulations). Students of the Faculty of Economics and Business who, in accordance with the previous paragraph, need to change the date of an evaluation activity must process the request by filling out an Application for Exam Rescheduling: https://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule

Grade review process

After all grading activities have ended, students will be informed of the date and method by which the course grades will be published. Students will also be informed of the procedure, place, date and time of the grade review, following University regulations.

Retake process

To be eligible to participate in the retake process, students must have previously been evaluated for at least two thirds of the total evaluation activities of the subject. Section 3 of Article 112 ter. The retake (UAB Academic Regulations). Additionally, the student must have achieved an average grade for the subject between 3.5 and 4.9.

The date of the retake exam will be posted in the calendar of evaluation activities of the Faculty. Students who take this exam and pass will receive a grade of 5 for the subject. If the student does not pass the retake, the grade will remain unchanged, and hence, the student will fail the course.

Irregularities in evaluation activities

Notwithstanding other disciplinary measures deemed appropriate, and in accordance with current academic regulations, if the student commits any irregularity that could lead to a significant variation in the grade of an evaluation activity, the activity will be graded with a 0, regardless of the disciplinary process that may be initiated. In case various irregularities occur in the evaluation of the same subject, the final grade of this subject will be 0. Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).

COMPREHENSIVE EVALUATION

This subject/module offers the option of comprehensive evaluation.

For this subject, the use of Artificial Intelligence (AI) technologies is permitted exclusively for support tasks, such as bibliographic or information searches, 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 in the use of AI in this assessable activity will be considered academic dishonesty and may result in partial or total penalties in the activity grade, or more severe sanctions 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.