Teaching plan for the course unit
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General information

 

Course unit name: Tax Law, Banking and Capital Markets

Course unit code: 568965

Academic year: 2021-2022

Coordinator: Joaquin Viola Comabella

Department: Department of Private Law

Credits: 5

Single program: S

Estimated learning time

Total number of hours 125

 

Face-to-face and/or online activities

45

-  Lecture with practical component

Face-to-face

45

Supervised project

40

Independent learning

40

Competences to be gained during study

 

— Capacity to analyse, design and assess actuarial and financial products. — Capacity to understand the specific business, legal and accounting conditions of insurance and financial entities. — Ability to act professionally in the actuarial and financial field, with a considerable degree of independence.

— Capacity to apply the acquired knowledge to problem-solving in new or relatively unknown environments within broader (or multidisciplinary) contexts related to the field of study.

Learning objectives

Referring to knowledge — Learn the main legal rules governing the operation of financial markets and the people and entities that work in them. — Recognise the people and entities that operate and act as intermediaries in the financial markets and, more specifically, in the debt and equity markets, as well as the functions of each one. — Identify the mechanisms of supervision, monitoring and control in financial markets, as well as the standards of behaviour governing the people and entities that work in them. — Recognise the main direct taxes that are currently in force in the Spanish tax system and their impact on transactions in the financial markets.   Referring to abilities, skills — Understand the main contracts and transactions made in debt and financial markets. — Analyse the main systems and mechanisms of contracting and transactions used in the primary and secondary markets. — Identify the entities responsible for supervision, monitoring and control in the banking market and the equity market, as well as their ties to other similar bodies at supra-state and international level. — Understand the taxation of savings products and investments in financial assets and, in general, the tax system for contracts and transactions in financial markets.   Referring to attitudes, values and norms — Learn to understand the legal and tax implications of management decisions in financial, capitalisation and savings entities. — Lean to ensure that bank, stock market and insurance entities comply with their obligation to provide information for administrative authorities and public control and supervision bodies. — Gain an introduction to research in areas relating to the structure and organisation of debt, equity and insurance markets.

 

 

Teaching blocks

 

1. Financial institutions

2. Mechanisms of supervision in financial markets

3. Contracts and financial transactions

4. The equity markets

5. The Spanish tax system

6. The taxation of financial transactions

 

 

Teaching methods and general organization

 

The course is taught through weekly lectures, in which students are expected to participate having read the relevant material provided beforehand. The focus of classes is mainly practical, as topics are presented through real case studies in which the aspects of the teaching plan that are studied in each class are particularly relevant.

 

 

Official assessment of learning outcomes

 

Continuous assessment consists of three exercises, handed in to students at the end of each of the three parts of the subject. To pass the subject, students must submit and obtain a Pass grade in each exercise.   Examination-based assessment Single assessment consists of a final examination. The criterion for repeat assessment is the same as for single assessment.

Reading and study resources

Consulteu la disponibilitat a CERCABIB

Book

Bataller Grau, J., Latorre Chiner, N., Olavarria Iglesia, J., Derecho de los Seguros Privados, (darrera edició).

Catàleg UB  

Gonzalo Gonzalez, L., Sistema impositivo español: estatal, autonómico y local, (darrera edició).

Catàleg UB  

Parejo, J.A., Cuervo, A., Calvo, A., Rodríguez, L., Manual del Sistema Financiero Español, (darrera edició).

Catàleg UB  

Pedrós Abello, A., Manual bàsic del sistema fiscal espanyol, (darrera edició).

Catàleg UB  

Pérez Cristóbal, J., Quintas Bermúdez, J., Sánchez Revenga, J., Introducción al sistema tributario español, (darrera edició).

Catàleg UB  

Sánchez Calero, Fernando, Instituciones de Derecho Mercantil (2 vol), (darrera edició):

Catàleg UB  

Sánchez Fernández de Valderrama, José L., Curso de Bolsa y Mercados Financieros, (darrera edició).

Catàleg UB  

Tapia Hermida, Alberto J., Derecho Bancario, (darrera edició).

Catàleg UB  

Tapia Hermida, Alberto J., Derecho del Mercado de Valores, (darrera edició).

Catàleg UB  

Tapia Hermida, Alberto J., Derecho de Seguros y Fondos de Pensiones, (darrera edició).

Catàleg UB  

Uria, Rodrigo/ Menéndez, Antonio, Curso de Derecho Mercnatil (2 vol), (darrera edició).

Catàleg UB  

Vega Serrano, J.M., La regulación bancaria, (darrera edició).

Catàleg UB  

Zunzunegui, Fernando, Derecho del Mercado Financiero, (darrera edició).

Catàleg UB  

Zunzunegui, Fernando (dir), Derecho Bancario y Bursátil, (darrera edició).

Catàleg UB  

“Contrato de seguro. Introducción a la Ley 50/1980”, ROY PEREZ, Cristina, Juruá, 2017

"Sistema financiero español. Manual pràctico”, GIL SALDAÑA, Alberto, Thomson Reuters, 2020

“Los Mercados financieros”, CAMPUZANO LAGUILLO, Ana Belen (et alia), Tirant lo Blanch, 2017

“Tributación de operaciones y productos financieros”, RESCALVO SANTIAGO, José Maria, Thomson Reuters, 2015

"Guia Financiera”, DOMINGUEZ, José Maria / CORRAL, Sergio, Edufinet, 2018