Financial Law is present in all acts or operations performed by both natural and legal persons. Under certain circumstances, every year most of the former must present and liquidate the Personal Income Tax for the income obtained in the preceding fiscal year. In the same way, commercial companies and other legal entities have to present the declaration-liquidation of the tax that levies their profits, the Corporation Tax. On the other hand, professionals and businessmen (among them lawyers) have to pass on the Value Added Tax (VAT) and manage that tax in relation to their economic activity.

At the same time, and without the need for such economic activity, periodically certain taxes are levied on real estate property or certain public services rendered in relation to it, as would be the case of taxes related to waste management, sewer rates....

Occasionally, throughout our lives (as when we acquire second-hand real estate, we receive an inheritance or a donation...), taxes levied on these acquisitions must also be settled and paid. In short, we live surrounded by situations, events, and businesses which entail tax consequences whose knowledge is basic to any jurist. In this sense, Financial Law analyzes specifically and individually the main tax figures of our legal system, focusing, on the study of the concerted taxes.

In any case, it should be noted that as a consequence of this omnipresence of Financial Law, this subject is related to other subjects of Public and Private Law, since the acts and legal businesses that are taxed have an economic content and are regulated by substantive norms of other disciplines of Law. Due to this reason, knowledge of Civil, Commercial, Labor and Administrative Law is recommended for the study of the subject.

As a prelude to the study of the aforementioned tax figures, this discipline deals with the analysis of the legal regime of the financial activity of public entities; its inspiring principles; basic tax concepts for the understanding of the main tributary figures; procedures for the application of taxes and the appeals and claims against the acts of the Treasury; and tax infractions and their consequences. In short, knowledge of the subject is essential for any lawyer whatever the branch of law to which he or she wants to devote.

Capacity for reflection and ability to relate ideas by elaborating legal arguments.

Transversal vision of the legal effects of the same reality.

Development of a critical aptitude both, in the search for information and in the objectives that underlie the rules, and in the preparation of conclusions and alternative proposals.

Ability to gather and interpret relevant data (usually within their area of study) to make judgments that include a reflection on relevant issues of social, scientific or ethical nature.

1. Tax power. Economic Agreement and regulatory capacity of the provincial institutions in tax matters. 1. Tax power of the State. 2. The Economic Agreement within the legal system: nature and most important characteristics. 3. Tax harmonization and the principle of collaboration with the State. 4. The rules of the Basque Parliament on tax matters. 5. General competences of the provincial institutions in tax matters. 6. Normative competences of the regional institutions in relation to each of the taxes. 7. The regional tax systems within the framework of the European Union.

2. Basic tax concepts.1. Principles of taxation. 2. Sources of Tax Law and application of tax regulations. 3. Concept, classes and purpose of the taxes. 4. Taxable event, exemptions and assumptions of non-subjection. 5. The legal tax relationship. 6. Subjective elements. 7. Quantification elements. 8. Tax debt and extinction of tax obligations.

3. The application of taxes: concept and content. Management, inspection and collection. 1. Concept of application of taxes. 2. Common aspects of the procedures for the application of taxes. 3. Tax management. 4. Inspection of taxes. 5. Collection of taxes.

4. Appeals and claims against the actions of the Treasury. 1. Remedies against acts of the Provincial Council. 2. Replacement resource. 3. The administrative economic claim. 4. Resources and claims against the actions of the Autonomous Community of the Basque Country and local authorities.

5. Infringements and tax penalties in the statutory regulations

6. General scheme of taxes

7. Income Tax on Natural Persons. 1. Overview. Points of connection with the Basque Treasuries. 2. Taxable event and exemptions. 3. Passive subjects. 4. Tax period, accrual and temporary imputation. 5. Taxable base. 6 Liquidable base. 7. Lien scales and full, liquid and differential fee. 8. Family taxation. 9. Special regimes. 10. Tax management.

8. Wealth Tax 1. Overview. Connection points with the Basque Treasuries. 2. Taxable event. 3. Taxable base. 4. Liquidable base. Tax debt. 5. Tax management.

9. Company Tax. 1. Overview .Connection points with the Basque Treasuries. 2. Taxable event. 3. Passive subjects and exemptions. 4. Tax period, accrual and temporary imputation. 5. Taxable base. 6. Extra-budgetary adjustments. 7. Types of encumbrance and full fee. 8. Deductions and bonuses in the quota. 9. Special regimes. 10. Tax management.

10. Non-Resident Income Tax. 1. Introduction. Connection points with the Basque Treasuries. 2. Taxable event and exemptions. 3. Passive and responsible subjects. 4. Taxation of non-residents with and without permanent establishment. 5. Special regimes.

11. Tax on Inheritances and Donations. 1. Introduction. Points of connection with the Basque Treasuries 2. Taxable event and accrual. 3. Passive and responsible subjects. 4. Taxable base. 5. Liquidable base. 6. Rates and tax debt. 7. Tax management.

12. Value Added Tax 1. Overview of the Tax. Connection points with the Basque Treasuries. 2. Interior operations. 3. External operations. 4. Taxable base. Types of assessment. Repercussion of the tax. Deduction of the tax. 4. Special regimes. 5. Tax management

13. Tax on Patrimonial Transfers and Documented Legal Acts. 1. Introduction. Points of connection with the Basque Treasuries. 2. Onerous patrimonial transfers. 3. Documented legal acts. 4. Corporate operations 5. Exemptions. 6. Values verification, accrual, prescription and formal obligations. 7. Tax management.

14. Other indirect taxes: special and customs taxes. 1. Introduction. Connection points with the Basque Treasuries. 2. Special manufacturing taxes. 3. Special tax on certain means of transport. 4. Special tax on coal. 5. Tax on insurance premiums. 6. Tax on retail sales of hydrocarbons. 7. Customs taxes. 8. Taxation of the game.

15. Local taxation 1. Introduction. Ref. to local taxation in the Economic Agreement. 2. Fees and municipal special contributions. 3. Tax on Real Estate. 4. Taxes on Economic Activities. 5. Tax on Mechanical Traction Vehicles. 6. Tax on Constructions, Installations and Works. 7. Tax on the Increase in the Value of Urban Land. 8. Tax on Luxury Expenses. 9. Financial resources of the different territorial entities

16. Budget Law and Public Expenditure Law. 1. The budget. Budgetary Law Principles. The budget cycle. Budgets of the State, of the Autonomous Community, of the Provincial Councils and of the Basque local entities. 2. General Budget Law and Budget Law. Limitations and restrictions. 3. Concept and characteristics of public expenditure. Execution of Public Expenditure and control of the economic and financial management of the sector. EU Law.

Throughout the first week of class, students will have to choose one of the two systems that exist for evaluating the subject. The evaluation systems are, on the one hand, the continuous evaluation and, on the other, a final evaluation system consisting on the performance of a single test.

The characteristics of each evaluation system are the following:

1) Preferential system of continuous evaluation

The continuous assessment system consists on participation and assistance to the class, as well as the realization of the proposed practical activities and the partial tests.

The passing of the subject by this evaluation system requires the fulfillment of three requirements:

• Attendance at classes and conferences: having attended at least 80% of the theoretical and practical classes. Absences duly justified are counted as attendance. The attendance control will be carried out by the teacher through a signature sheet to the assistants.

• Performance of partial exams. These partial exams may consist of the oral or written answer to the assumptions/questions made by the teacher; in test type exams; or, in the resolution of practical assumptions about the different blocks of subjects that have been indicated previously. The criteria and indicators to be assessed specifically for each test will be pertinently provided at the beginning of each block in which the program is divided. Each partial exam will be rated on 10 points, although the total weight of each one of them in the evaluation of the course will be the one opportunely indicated by the faculty of the subject.

• Presentation of deliverables (resolution of exercises, cases, problems, summaries of lectures given within the subject, opinions ...) under the conditions indicated by the teacher. As in the previous case, the criteria and indicators to be evaluated for each deliverable and practical case will be provided before the realization of the same. The students who opt for this evaluation system will receive feedback or feedback for the deliverables

The final grade will be determined, as a general rule, by the arithmetic mean of the grades obtained by the participation, the deliverables, the exhibition and the partial tests carried out by the student in the following proportion:

• Participation in class: max. 40%

• Partial tests: max. 80%

• Deliverables: max. 80%

Resignation to the call will mean a qualification of not presented. Students may waive the call in a period that, at least, will be up to one month before the end date of the teaching period of the corresponding subject. This waiver must be submitted in writing to the teacher responsible for the subject.

2) Final evaluation system

The final evaluation system consists of a joint evaluation of the knowledge acquired throughout the course by means of a single theoretical-practical final exam with the same characteristics as the partial tests indicated above, which will cover the entire syllabus of the subject. The test will be developed in the maximum time determined by the teacher and will be qualified on 10 points. The non-presentation to the test set on the official exam date, will mean the automatic waiver of the call and the grade of not presented.

In any case, students will have the right to be evaluated through the final evaluation system, regardless of whether or not they have participated in the continuous assessment system. To do so, they must submit in writing to the faculty responsible for the subject the waiver of continuous assessment, for which they will have a period of 9 weeks from the beginning of the semester, in accordance with the academic calendar of the center. Students who opt for this final evaluation system can prepare the same practices/deliverables as those who opt for continuous evaluation but will not receive feedback or feedback back for them.

• Continuous Assessment System
• Final Assessment System
• Tools and qualification percentages:
  • Written test to be taken (%): 30
  • Multiple-Choice Test (%): 10
  • Oral defense (%): 10
  • Realization of Practical Work (exercises, cases or problems) (%): 10
  • Individual works (%): 20
  • Team projects (problem solving, project design)) (%): 10
  • Exhibition of works, readings ... (%): 10

As indicated, students will be able to choose between two evaluation systems: a) continuous and b) final. The chosen evaluation system links the student to the whole course, notwithstanding the fact that, according to the regulations of the UPV/EHU, it is recognized the possibility of withdrawing from the continuous evaluation in the terms previously expressed.

When the evaluation method is that of final evaluation, to renounce the evaluation call it will be sufficient not to submit to the final test.

It will be understood that those students who do not communicate otherwise opt for the final evaluation system.

Students who have not passed the continuous assessment, as well as those who have not passed the final evaluation or are not presented, have the right to be evaluated in an extraordinary call, to be made on the dates published on the website of the faculty.

This examination may consist of the oral or written answer to the assumptions/questions made by the teacher; in a test type exam; or, in the resolution of practical assumptions about the entire syllabus of the subject. Such proof will be developed in the maximum time determined by the professor and will be qualified on 10 points

The positive results obtained by the students during the course can be preserved through continuous evaluation. However, in the case of having obtained negative results by means of the said evaluation, these will not be able to be maintained for the extraordinary call, in which the students will be able to obtain 100% of the qualification

Legislation

Basic bibliography

ALARCÓN GARCÍA, G.: Manual del sistema fiscal español, Civitas. CALVO ORTEGA, R.: Curso de Dº Financiero: I Dº Tributario: Parte General y Parte Especial; II Dº Presupuestario, Civitas. CAZORLA PRIETO, L. Mª. Y CHICO DE LA CÁMARA, P. (Dirs.): Introducción al sistema tributario, Aranzadi. COLLADO YURRITA, M.A. y ALONSO GONZALEZ, L.M, Manual de Dº tributario. Parte especial, Atelier FERREIRO LAPATZA, J. J.; MARTÍN FERNÁNDEZ, F. J.; RODRÍGUEZ MÁRQUEZ, J.: Curso de Dº Tributario (Sistema tributario español), Marcial Pons. MALVÁREZ PASCUAL, L.; MARTÍNEZ GÁLVEZ J. P.; RAMÍREZ GÓMEZ, S.; SÁNCHEZ PINO, A. J.: Régimen fiscal de la empresa, Tecnos: MARTÍN QUERALT, J.; LOZANO SERRANO, C.; CASADO OLLERO, G., Y TEJERIZO LÓPEZ, J. M.: Curso de Dº Financiero y Tributario, Tecnos; MERINO JARA, I. et. al. Dº Tributario. Parte Especial, Tecnos: NAVARRO FAURE, A, et. al. Ordenamiento tributario español: los impuestos, Tirant lo blanc; PEÑA VELASCO, G.; FALCÓN Y TELLA, R.; MARTÍNEZ LAGO, M. A. (Coords.): Sistema fiscal español: impuestos estatales, autonómicos y locales. Iustel; PÉREZ ROYO, F. (Dir): Curso de Dº Tributario. Parte Especial. Tecnos.; SIMÓN ACOSTA, E. Y VÁZQUEZ DEL REY, A.: Curso de Hacienda Local, Aranzadi; TEJERIZO LÓPEZ J. M.; CAYÓN GALIARDO, A.; MARTÍN QUERALT, J. (Dirs.): Manual de Dº Tributario. Parte Especial. Aranzadi.



MENÉNDEZ MORENO, A. DERECHO FINANCIERO Y TRIBUTARIO. PARTE GENERAL. Lecciones de Cátedra, Lex Nova, Valladolid, 2008



PEREZ ROYO, F, y otros, DERECHO FINANCIERO Y TRIBUTARIO. PARTE GENERAL, Civitas, 2008

In-depth bibliography

It would be provided by the teacher.

Journals

Quincena Fiscal; Revista Española de Dº Financiero; Impuestos; Información Fiscal; Crónica Tributaria; Nueva Fiscalidad; Forum Fiscal.

Web addresses

www.euskadi.eus Gobierno Vasco; www.gipuzkoa.eus Diputación Foral de Gipuzkoa; www.bizkaia.eus Diputación Foral de Bizkaia; www.alava.eus Diputación Foral de Álava/ Araba; www.minhap.es Ministerio de Hacienda y Administraciones Públicas; www.tribunalconstitucional.es Tribunal Constitucional; www.poderjudicial.es Poder Judicial; www.curia.europa.eu Tribunal de Justicia de la Unión Europea.