Comprehensive study about the procedures of tax management, collection, and inspection. Problematic issues. Incidence of the intervention of the tax advisor. Detailed knowledge about social collaboration in the application of taxes. Liability of the tax advisor. Detailed analysis about the various stages of disciplinary procedures and effects of tax regularization. Its connection with tax crime. Specialization in the defense of taxpayer rights in different ways of reviewing tax acts. In particular, taxation appeals and claims. Practical cases integrated into the subject matter. Interpretation and implementation of administrative doctrine and the most relevant jurisprudence on the topic.
This subject will enable the student to understand in detail the different tax procedures at different stages, reaching the necessary specialization in taxation to properly perform the exercise of tax advice.
Competencies and learning outcomes
- Ability to analyze, select, and synthesize information and relevant legal and tax sources for resolving problems, forming action strategies, and advising clients.
- Capacity to fully handle all portions relating to the legal and tax field, nationally and internationally.
- Capacity to manage complex and varied data sets and other tax information.
- Ability to identify, interpret, and solve highly complex problems within the tax area.
- Capacity to know how to act in situations that can, at any moment, arise in various complex tax scenarios.
- Ability to argue with sound and reasoned criteria, when resolving tax problems advanced in nature.
- Capability of developing a reasoned critical sense about tax regulations and practices.
- Ability to integrate ethical and socially responsible behavior in professional activities.
- Capacity to work in professional and multidisciplinary teams effectively and efficiently, reproducing actual contexts and contributing and coordinating own knowledge with other branches of knowledge.
- Capability to make individual decisions and actively participate in collective decision-making.
- Ability to apply information and communication technology (ICT) to professional practice.
- Capability of applying acquired tax knowledge and methodologies for resolving unforeseen situations in professional practice, foresee and minimize potential problems, and anticipate solutions in the field of tax advice.
- Ability to integrate and interrelate knowledge and confront the complexity of formulating judgments with incomplete or limited information on taxation.
- Capacity to communicate conclusions from professional advisory activities, as well as final reasons and rationale that support them, to specialized and non-specialized groups in a clear and unambiguous manner.
- Capacity to direct, follow and resolve any tax matter, achieving professional excellence in actions.
- Continuous learning capability that will allow for further study in an autonomous or self-directed manner.
- Capacity for resolving conflictive situations arising from the multitude of sources within the tax system (community, national, regional, and local) with professional excellence.
- Capability to advise skillfully on tax obligations about compliance with different formal duties deriving from the applications of taxes.
- Capability of confronting and resolving complex situations in different actions, procedures, and phases of tax management, inspection, and collection.
- Ability to exhibit the utmost respect for the rights and guarantees of taxpayers in disciplinary proceedings, and where appropriate, criminal proceedings.
- Ability to cope, in a highly professional manner, within the framework of the various routes for challenging tax, administrative, and judicial actions.
- Ability to evaluate the tax burden on the company, taking into account not only the payment of taxes, but also all other indirect taxation costs.
- Ability to adapt tax advice decisions to specific action plans that combat community and international tax fraud and evasion.
Objectives (Learning outcomes)
- Students will be able to professionally advocate taxpayers' rights in cases of tax management, inspection and collection.
- Students will be able to efficiently use all the different types of complaints and appeals that are available in the tax legislation as legal remedies.
- Students will be able to accurately interpret and apply tax legislation as well as administrative doctrine and national and international jurisprudence relevant to the issue at hand.
- Students will be able to satisfactorily solve complex taxation problems in the different stages of the application and revision of taxes.
- Students will be able to thoroughly identify fraud and tax evasion at both a national and an international level, applying the infringements and penalties established in tax regulations.
- Students will be able to apply, specifically, taxation procedures in all stages of tax management, inspection and collection.
- Students will be able to professionally execute the tasks associated with tax consultancy, advocating the taxpayers' rights before the Tax Administration and the Courts of Law.
- Irala Galán, Juan Antonio. Irala Guzman, Elena. "100 preguntas y respuestas sobre le nuevo título VI de la Ley General tributaria actuaciones y procedimientos de aplicación de los tributos en supuestos de delito contra la hacienda pública". Valencia Tirant lo Blanch D.L. 2017.
- Rodríguez Relea, Francisco Javier. "Fiscalidad práctica 2016 : impuesto sobre sociedades". [Valladolid] Lex Nova 2016.
- Arnáiz Arnáiz, Toedoro. "Fiscalidad práctica 2016 : Impuesto sobre el valor añadido". [Valladolid] Lex Nova 2016.
- Juan Lozano, Ana María. Martín Fernández, F. Javier 1959-. "Procedimiento de inspección: Cuestiones útilesbAntes y después de la reforma de la Ley General Tributaria". Madrid Francis Lefebvre 2015.
- Hucha Celador, F. de la/Lopez Lopez, Hugo/Martinez Caballero, Ramon/Escribano López, Eva/Ollo López, Iris Meritxell/Otalora Anaut, Andrea C. "Practicum Fiscal 2018". Pamplona Lex Nova-Thomson Reuters 2018.
- Areses Troncoso, María Cecilia. Girosabel Rebolleda, José María/Pérez Huete, Joaquín. "Fiscalidad práctica 2016 IRPF, patrimonio y sucesiones y donaciones". Cizur Menor Lex Nova 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.
- 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 evaluation system of the course has a double order of items: A. continuous assessment and B. on site examination of the student, both aspects being weighted at 50% each:
A. 50% for continuous assessment of the student is obtained taking into account the following criteria assessment and weighting percentages and can thus assess the degree and process of acquiring the necessary knowledge students and the different skills and competencies required:
a) 30% of the grade will come from the completion of questionnaires and other case studies (views, simulation activities, etc.) made in the classroom teaching as well as their level of participation and interest shown in the contact sessions imparted.
b) The degree of participation of each student in seminars, workshops, public exhibitions and developed throughout the semester papers will be quantified at most by 20% of the continuous assessment mark.
B. In the one site examination, the student, using the current legal instruments and applying the acquired knowledge to study the subject, will respond to theoretical issues and practical cases that arise pertaining to the program of the respective course.