Syllabus query

Academic Year/course: 2017/18

421 - Degree in Law

27721 - Financial and Tax Law

Syllabus Information

Academic Year:
27721 - Financial and Tax Law
Faculty / School:
102 - Facultad de Derecho
421 - Degree in Law
Second semester
Subject Type:

5.1. Methodological overview

The methodology followed in this course is oriented towards achievement of the learning objectives. It is based on active participation, case studies, teamwork etc. that favors the development of communicative skills and critical thinking. A wide range of teaching and learning tasks are implemented, such as lectures, practical activities, practice sessions, autonomous work, tutorials, and academic guidance.

Further information regarding the course will be provided on the first day of class.

5.2. Learning tasks

The course includes 9 ECTS organized according to:

- Lectures (2,24 ECTS): 56 hours (whole class)

- Practice sessions (2,24 ECTS): 56 hours (Two groups of students, 28 hours each)

- Autonomous work (4,28 ECTS): 107 hours.

- Face-to-face tutorials: 112 hours

- Assessment (0,24 ECTS):  6 hours (3 hours, each call).


Lectures: the professor presents theoretical contents.

Practice sessions: they can involve discussion and presentation of case studies, practical work outside the classroom (field work or visits), and seminars.

Autonomous work: students do tasks such as autonomous study, reading of the course book, preparation of practice sessions and seminars, and summative assignments.

Face-to-face Tutorials: professors' office hours can be used to solved doubts and to follow-up students’ work.

Assessment: final examination

5.3. Syllabus

1- Public Finances and public revenues

2- Concept and kinds taxes.

3- Legal taxation system

4- Tax regulation

5- Tax application procedures

6- Tax management procedures

7- Control or research procedures

8- Payment and tax collection

9- Power to impose tax penalties. Tax offences.

10- Review, claims and remedies procedures

11- Others public revenues

12- Budget and public expenditure

5.4. Course planning and calendar

For further details concerning the timetable, classroom and further information regarding this course please refer to the "Facultad de Derecho (Faculty of Law)" website ( and the corresponding Moodle Course of your teacher (Groups: 331, 332, 333, 334 or DADE)