Course instructors are responsible for the course content descriptions in English.
I. Advice for taxpayers within the context of the main economic transactions and defense of their rights regarding their relationship with tax authorities.
II. Advice for taxpayers for various tax management procedures. Declarations and self-assessments, tax verification, data verification.
III. Defense of the rights of taxpayers in tax auditing procedures.
IV. Infractions and sanctions in the area of taxation and rights of taxpayers.
V. The lawyer and defense of taxpayers in the tax collection process.
VI. Defense of the legal position of taxpayers in different tax claims and tax revenue, substantiated both administratively and jurisdictionally.
VII. Social collaboration in the application of taxes and defense of taxpayers' rights.
This course will allow the student to know in-depth the main economic operations and its repercussions in the tax law, the various tax proceedings in its different phases and the complex mechanisms of defense of the rights of taxpayers in order to achieve the necessary expertise for a comprehensive training linked to the exercise of the legal profession in the field of tax law.
Competencies and learning outcomes
- Obtain and select relevant information and sources for resolving problems, developing action strategies, and advising clients.
- Develop and manage the most suitable writing, reporting, and operating procedures for problems that arise.
- Acquire the tools to plan, organize, and channel activities in such a manner to avoid as much as possible that unforeseen, predict and minimize eventual problems, and anticipate their solutions.
- Consider as a whole and take into account different aspects and implications in the different issues arising from the decisions and options chosen, knowing how to choose or provide those most appropriate within ethics, legality, and values of social coexistence.
- Ability to work in professional and multi-professional teams efficiently and effectively, producing real contexts and providing and coordinating their own knowledge with other fields and participants.
- Make individual decisions and actively participate in making collective decisions.
- Understand and incorporate new technologies into practice.
- Discern conflicting information and develop a critical judgment about it.
- Learn to prepare and report cases, problems, or situations, and raise and defend potential solutions using different techniques - oral, written, or in presentation form.
- Learn techniques for analyzing problems and making professional decisions.
- Develop the ability to manage, monitor, and resolve any legal issue, both judicial and extrajudicial.
- Possess, understand, and develop skills that enable applying the specialized academic expertise acquired in undergraduate education to the changing reality facing lawyers to avoid situations of injury, risk, or conflict in relation to the interests entrusted or in their professional practice in courtrooms or before public authorities and in advisory functions.
- Learn the techniques for inquiry and establishment of the facts in different types of procedures, especially the production of documents, interviews, and expert evidence.
- Know and be able to integrate the protections of clients' rights in the context of national and international judicial protection.
- Learn different reconciliation of interests techniques and know how to find solutions to problems using alternative methods to the judicial process.
- Know how to identify conflicts of interest and learn techniques for resolving them, establish the scope of professional secrecy and confidentiality, and preserve independence of judgment.
- Know how to identify the requirements for the provision and organization of determinants for legal advice.
- Understand and know how to apply in practice the organizational, management, and business areas of the legal profession, as well as its associative, fiscal, labor, and protection of personal data legal framework.
- Develop skills and abilities for choosing the correct strategy for defending the clients' rights, taking the requirements of the different areas of professional practice into account.
- Develop skills that allow the lawyer to improve work efficiency and enhance the overall operation of the team or institution where it develops through access to information sources, knowledge of languages, managing knowledge, and handling applied tools and techniques.
- Know how to present facts orally and in writing, and arguably draw legal consequences in the context and to whom they are addressed, in accordance where applicable with the terms of each procedural area.
- Develop professional work in specific and interdisciplinary teams.
- Learn how to develop interpersonal abilities and skills that facilitate the practice of the legal profession in its relationships with citizens, other professionals, and institutions.
Objectives (Learning outcomes)
- The student will be able to defend taxpayers with professionalism in the field of legal relations with the various tax administrations.
- Students will be able to advise with solvency on taxpayers' rights and guarantees in the various procedures of tax management.
- Students will be able to identify comprehensively the legal and tax regime of the main economic operations in which intervenes a lawyer.
- The student will be able to defend taxpayers who are involved in a sanctioning procedure on a highly successfully manner.
- The student will be able to handle in an advanced way the necessary expertise for the adequate protection of the rights of taxpayers during the tax collection procedure.
- The student will be able to employ with professional expertise in the various appeals and claims in taxation, safeguarding the taxpayers¿ rights.
- The student will be able to advise in a highly satisfactory manner during the tax inspection procedure to taxpayers for the better defense of their rights.
- The student will be able to fully master the main tax implications relating to the financial aspects of real estate transactions.
- The student will be able to apply with professional excellence the tax legislation, the administrative doctrine and the most relevant national and supranational case law.
- The student will be able to use with full solvency the computing platforms of tax portals, filing and submitting tax declarations models and tax communications before the tax administration.
- Aliaga Agulló, Eva. "Ordenamiento tributario español los impuestos". Valencia Tirant lo Blanch 2019.
- Simón Acosta, Eugenio/Peña Velasco, Gaspar de la/Falcón y Tella, Ramón. "Código tributario". Cizur Menor, Navarra Thomson Reuters Aranzadi 2019.
- Navarro Faure, Amparo/Martín López, Jorge/Martínez Giner, Luis Alfonso/ Martinez Muñoz, Yolanda/ Ribes Ribes, Aurora/ Vicente-Arche Coloma, Paula. "Manual de derecho financiero y tributario Parte general". Valencia Tirant lo Blanch 2018.
- Anaya Martín, Fernando. Martín Fernández, F. Javier 1959-/Rodríguez Márquez, Jesús. "Memento práctico Francis Lefebvre : Compliance fiscal Buenas prácticas tributarias". Madrid Francis Lefbvre-El Derecho D.L. 2019 (28 de Febrero).
- "Memento práctico Francis Lefebvre : Fiscal, 2018". Madrid Francis Lefebvre .
- Gascón Orive, Alfaro. Longás Lafuente, Antonio. "IVA práctico". Madrid CEF 2019.
- Martín Queralt, Juan/Lozano Serrano, Carmelo/ Tejerizo López, José Manuel/Casado Ollero, Gabriel. "Curso de derecho financiero y tributario". Madrid Tecnos cop. 2019.
- Martín Queralt, Juan. Tejerizo López, José Manuel/ Álvarez Martínez, Joaquín 1965-. "Manual de derecho tributario : parte especial". Cizur Menor (Navarra) Aranzadi cop. 2019.
- Ortega Carballo, Enrique/ García Gómez de Zamora, Remedios. "Todo sociedades 2018 guía de la declaración 2017". Valencia Ciss ; Wolters Kluwer 2018.
- Chico de la Cámara, Pablo / Galán Ruiz, Javier / Calatayud Prats, Ignacio. "La revisión de actos en materia tributaria". Cizur Menor, Navarra Aranzadi 2016.
- Merino Jara, Isaac/Manzano Silva, Elena/Burlada Echeveste, José Luís/Calvo Vérgez, Juan. "Procedimientos tributarios : aspectos prácticos". [Barcelona] J. M. Bosch 2014.
- Mellado Benavente, Francisco Manuel/Argente Álvarez, Javier. "Todo renta 2018 Guía de la declaración 2017". Valencia Ciss ; Wolters Kluwer 2017.
- Rodríguez Relea, Francisco Javier. "Fiscalidad práctica 2018. Impuesto sobre sociedades". Cizur Menor, Navarra Thomson Reuters Aranzadi 2018.
- Arnáiz Arnáiz, Teodoro. "Fiscalidad práctica 2018. Impuesto sobre el valor añadido". Cizur Menor, Navarra Aranzadi 2018.
Methodology and grading
- Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
- Cooperative learning: Develop active learning through cooperative working strategies among students and promote shared responsibility to reach group goals.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
- To be assessed is essential that the student had attended at least 85% of the on-site sessions of the course. The final mark will be weighted as follows:
a) 30% of such mark will come from the evaluation of completed questionnaires in the classroom.
b) The remaining 70% will correspond to the evaluation by conducting practical legal exercises, opinions and simulation activities developed in the classroom.
All above mentioned will serve to evaluate the degree and the acquisition process of knowledge, skills and competencies by the students.