Lecturers responsible for each group will plan at the beginning of the course the theoretical sessions and the most practical sessions where discussion seminars, practical cases, comments, text, etc. will be developed.

Business and International Taxation

With regard to Business and International Taxation, students, in addition to the activities carried out during face-to-face classes, will be required to complete a number of assessment activities to evaluate their progress. These activities will be designed by the teaching team responsible for the module and will consist of:

• Practical assignments designed by each lecturer, graded on a scale from 0 to 10, relating to the topics covered in class. This component will account for 50% of the final grade.
• A comprehensive assessment test, to be completed on the date established in the academic calendar, covering all course content. This test will be graded on a scale from 0 to 10. This component will account for 50% of the final grade.

The activities described in point (a) may be completed individually or in groups, at the lecturer’s discretion. In both activities, assessment will take into account the use of legal sources in addressing the issues raised, the student’s critical and analytical skills regarding tax and legal matters, and the quality of the presentation.

Labour Law

With regard to Labour Law, several practical case studies will be uploaded to the Moodle platform after each session. One of these, which will be clearly identified, will be assessed.

In addition, students will be required to submit, at the end of the course, a paper on a topic selected from a list made available at the beginning of the academic year. The purpose of this assignment is to develop research skills and encourage students to work with legal texts relating to labour and social law.

Finally, a final examination will be held, similar in format to the practical case studies completed during the academic year.

Review and Resit Assessment

Once the assessment results have been communicated, students may request a review so that the lecturer can explain the criteria applied (Art. 114.3 of the UAB Academic Regulations), without prejudice to the student's right to appeal the grade.

The date of the final examination is scheduled in the Faculty’s examination calendar.

The schedule of assessment activities may not be modified unless there are exceptional and duly justified circumstances that prevent the assessment from taking place. In such cases, the persons responsible for the degree programme, after consulting the teaching staff and the affected student, will propose a new date within the corresponding teaching period (Art. 115.1, Assessment Activities Calendar, UAB Academic Regulations).

To pass the course, students must have participated in the assessment activities and obtained at least 3.5 out of 10 in the final examination. To sit the final examination, students must demonstrate attendance of at least 90% of classes.

Only the final assessment may be retaken. Continuous assessment activities cannot be reassessed, as their purpose is to evaluate knowledge progressively acquired throughout the course. However, in cases of illness or other exceptional circumstances, an alternative solution may be found for the affected student.

To be eligible for the resit examination, students must have obtained at least 3 out of 10 in each assessment activity. Students who take the resit examination may obtain a maximum final course grade of 7 out of 10.

Any student who participates in any continuous assessment activity will no longer be eligible for a “Not Assessed” grade.

This course/module does not provide for a single-assessment system.

Use of Artificial Intelligence

For this course, the use of Artificial Intelligence (AI) technologies is permitted exclusively for support tasks, such as literature or information searches, text proofreading, 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 both the process and the final outcome of the activity.

Failure to disclose the use of AI in this assessed activity will be considered a breach of academic integrity and may result in a partial or total reduction of the activity grade, or more severe sanctions in serious cases.

Irregularities

Any irregularity in an assessment activity (academic fraud, plagiarism, or the use of AI outside the framework specified above) that may significantly affect the assessment outcome will result in that assessment being graded 0 (zero). If multiple irregularities occur in the assessment activities of the same course, the final grade for the course will be 0 (zero). In addition, disciplinary proceedings may be initiated against any student who commits any of these irregularities.