Educational guide | ||||||||||||||||||||||||||||||||||||||||
IDENTIFYING DATA | 2023_24 | |||||||||||||||||||||||||||||||||||||||
Subject | NATIONAL AND INTERNATIONAL BUSINESS TAXATION | Code | 00512031 | |||||||||||||||||||||||||||||||||||||
Study programme |
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Descriptors | Credit. | Type | Year | Period | ||||||||||||||||||||||||||||||||||||
6 | Compulsory | Fourth | First |
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Language |
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Prerequisites | ||||||||||||||||||||||||||||||||||||||||
Department | DERECHO PUBLICO |
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Coordinador |
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avaqg@unileon.es mtmats@unileon.es mgonza@unileon.es |
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Lecturers |
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Web | http:// | |||||||||||||||||||||||||||||||||||||||
General description | ||||||||||||||||||||||||||||||||||||||||
Tribunales de Revisión |
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Competencias |
Code |
Learning aims |
Competences | |||
Ability to qualify the different factual situations and their legal relevance in the tax field. | |||
Ability to acquire knowledge about the doctrinal and jurisprudential interpretation of the constitutional precepts that have led to the formulation of legal principles, and to condition the legal validity of the laws and regulations of tax and budgetary content to compliance with them. | |||
Ability to apply theoretical knowledge to practical tax situations. | |||
Ability to structure and execute the work necessary to solve problems, selecting objectives and managing tax regulations. |
Contents |
Topic | Sub-topic |
I. PUBLIC FINANCING AND TAXES | LESSON 1.- Financial activity: concept and content LESSON 2.- Taxes: concept and types LESSON 3.- Taxes: essential elements |
II. STATE TAX SYSTEM: Taxes that affect business activity | LESSON 4.- Scheme of taxes that affect company activity LESSON 5.- Personal Income Tax LESSON 6.- Corporation Tax LESSON 7.- Value Added Tax LESSON 8.- Other taxes |
III. REGIONAL AND LOCAL TAX SYSTEM | LESSON 9.- Financing of the Autonomous Communities LESSON 10.- Financing of Local Entities, especially the Municipality |
Planning |
Methodologies :: Tests | |||||||||
Class hours | Hours outside the classroom | Total hours | |||||||
Problem solving, classroom exercises | 130 | 0 | 130 | ||||||
Lecture | 15 | 0 | 15 | ||||||
Practical tests | 5 | 0 | 5 | ||||||
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Description | |
Problem solving, classroom exercises | |
Lecture |
Personalized attention |
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Assessment |
Description | Qualification | ||
Problem solving, classroom exercises | 100% de la nota final | ||
Other comments and second call | |||
Sources of information |
Access to Recommended Bibliography in the Catalog ULE |
Basic | |
Complementary | |
Recommendations |
Subjects that it is recommended to have taken before | ||
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