- Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
The final mark of the course will be the result, on the one hand, of the continuous assessment of the student throughout the teaching semester, and, on the other hand, a written examination at the end of that semester. In such case, in order to pass the subject, the student must obtain, at least, the grade of 5 points in each part.
The grading obtained by the student during the continuous assessment process will amount to 25% of the final grading. This portion will be divided into 2 sections: 10% will be obtained through the active participation of the student in class and their attendance to seminars and the remaining 15% will be the result of the case studies and projects students will have to do. The rest of the grading (75%) will be obtained in an exam on site in which the degree of knowledge obtained by the student and the practical applications of this knowledge to solve specific cases will be assessed. The content of such exam will be the concept and content of Tax Law (didactic unit 1), its basic notions (didactic unit 2) and a general vision of the structure of the Tax System in Spain (didactic unit 3). The exam will consist of a theoretical part (60% of the grading of the exam) and a practical part or case study (40% of the grading of the exam). The theoretical part will include two questions and the case study will be divided into four sections. Regarding the assessment criteria, the highest grading possible, bearing in mind the content of the handbook and the subject explained in class, will be of three points in each of the theoretical questions and one point in each of the sections of the case study.
Those students who have not chosen the continuous assessment system will be qualified exclusively on the basis of the final exam of the subject, which will be scored on a maximum of 10 points, as previously indicated.