Syllabus Information

5.1. Methodological overview

Learning process

1. Lectures.

2. Práctice sessions.

3. Autonomous and directed work.

5.2. Learning tasks

Activities

1. Lectures. 30 hours (15 hours of commercial law. 15 hours of tax law). Methodology: lecture.

2. Práctice sessions. 30 hours (15 hours of commercial law. 15 hours of tax law). Methodology: case method.

3. Self study of the student: 68 hours. Activities: readings (book, articles, …), Search and analysis of legislation and case law. Resolution of práctical cases, exams.

4. Teacher's personal work (Work address): 44 hours (29 hours relating to the part of Tax Law, 15 hours relating to the part of Trade Law). 

5.3. Syllabus

1. Program Block "Tax Law".

Item 1.  The tax. Concept and classes. The elements of the tax.
Item 2.  Tax management procedures and verification procedures.
Item 3. Tax infractions and penalties. 
Item 4. Claims and demands. 
Item 5. The income tax of the natural persons.

Item 6. Withholding tax.

2. Program Block "Trade Law":

Item 7. Trader and undertaking. Concept of undertaking and trader. Type of traders: sole trader and limited copanies. Legal framework of traders and trader´s liability. Trader´s collaborators.

Item8. Accountancy duty and legal publicity. Accountancy duty, account books, stock accounts. Legal publicity. House of companies. Object of incorporation. Legal publicity principles.

Item9. Trader as a legal person. General rules on comercial companies. Concept of company. Types of companies. Procedure and documents for the constitution of a company. Contract of Company. Company bieng formed and non-gegular company. Legal personality of commercial companies. Companies name, site and nationality.

Item 10. Limited companies (I). Characteristics. Types of limited companies. Constitution of limited companies. Bringing assets to the Company. Shares.

Item 11. Limited comanies (II). Shareholders meeting and directors. Ammendment of Articles of Association. Structural modifications of commercial companies. Exit and expellation of members. Dissolution and winding up.

Item 12. Basic issues on  Traders´s bankrupcy. Insolvency law. Objetive and subjetive conditions. Court order declaring bankrupcy. Effects of the bankrupcy declaration. Bankrupcy procedure: convention and winding up. Non-gulty bankrupcy.

5.4. Course planning and calendar

Schedule sessions and presentation of works

The calendar and the programming of the theoretical meetings and practices of the subject will be communicate to the students to the beginning of the academic course.

5.5. Bibliography and recommended resources

Arroyo Martinez, I. (Ed.).(2015). Código de comercio y legislación.

Arroyo Martinez, I. (Ed). Código de comercio y legislación mercantil (última ed). Madrid: Tecnos.

Arroyo Martinez, I (ED.). Legislación mercantil básica (última ed). Madrid Tecnos.

Broseta Pont, M. (2016). Manual de derecho mercantil. Vol.1, Introducción y estatuto del empresario, derecho de la competencia y de la propiedad industrial. Derecho de sociedades (última ed.). Madrid. Tecnos.

Sánchez Calero, F. y Sánchez-Calero Guilarte, J. (2013). Instituciones de derecho mercantil (36ª ed., 9ª en Aranzadi). Cizur Menor (Navarra): Aranzadi.

Martín Queralt, J. M., Tejerizo López, J. M., Cayón Galiardo, A. (Dirs.). Manual de derecho tributario: parte especial (última ed.). Cizur Menor, Navarra: Aranzadi.

Martín Queralt, J. M., Lozano Serrano, C., Tejerizo López, J. M. y Casado Ollero, G. Curso de derecho financiero y tributario (última ed). Madrid: Tecnos.

Simón Acosta, E. (Coord.), Peña Velasco, G. de la y Falcón y Tella, R . Código tributario (última ed.). Cizur Menor (Navarra): Aranzadi.