Referring to knowledge

Referring to abilities, skills

The teaching methodology is based on a combination of theoretical lectures, classes with a more practical element and exercise-solving sessions:

• Explanation of the theory underpinning taxes and of relevant legal regulations to complement the information provided in the lectures.
• Theoretical-practical exercises to further understanding of the theoretical concepts introduced.
• Comprehensive practical exercises or full tax settlement cases, allowing students to review all key concepts and gain an overall view of how each tax functions.

Assessed activities over the course of the semester

— Two multiple-choice tests are set.

— Students sit these tests during class hours in the rooms indicated on the Virtual Campus.

— The overall mark is the average of the two test results.

Final examination

This consists of 45 multiple-choice questions covering the entire syllabus addressing, in each case, a practical problem (one for each teaching block). They include both numerical and qualitative questions.

Final grade

This is calculated as follows:

a) If the student scores 4 out of 10 or higher on the final exam, the final grade is the higher of the following two results:
— the weighted average of the final examination (60%) and the two assessed tests (40%);
— the mark for the final examination.

b) If the student scores less than 4 out of 10 on the final exam, the student fails the course (with this exam mark appearing as their final grade).

Repeat assessment

Students who do not pass the course at the first attempt are entitled to be re-evaluated on the date set by the Academic Board. Repeat assessment consists of an examination with the same format as that of the original final exam.

The repeat assessment grade is calculated solely on the basis of the student’s performance in the final examination, and no continuous assessment marks are taken into consideration.

Special groups

Students in the EUS group follow a different assessment procedure, outlined in the corresponding programme, forming part of the Faculty’s teaching innovation scheme. The continuous assessment tests and the submission and defence of a written project are worth 50% of the final grade, while the final examination accounts for the remaining 50%. The final grade is calculated using this weighting, provided a student has obtained the minimum pass mark on the final examination.

Students in Group B8 (first semester) also follow a different assessment procedure, outlined in the corresponding programme, forming part of the Faculty’s teaching innovation programme.

Assessment of competences

The assessment system is specifically designed to evaluate student acquisition of the competences set out in this course plan. Thus, the various multiple-choice tests verify student acquisition of theoretical knowledge as well as their ability to analyse and synthesize information, apply theoretical concepts to practical cases, make business decisions and adapt to new situations.

Examination-based assessment

Students opting for the single mode of assessment are required to sit a final examination consisting of 45 multiple-choice questions covering the entire syllabus addressing, in each case, a practical problem (one for each teaching block). They include both numerical and qualitative questions.

Repeat assessment

Students who do not pass the course at the first attempt are entitled to be re-evaluated on the date set by the Academic Board. Repeat assessment consists of an examination with the same format as that of the original final exam.

 

Special groups

Students in the EUS group follow a different assessment procedure, outlined in the corresponding programme.

Assessment of competences

The assessment system is specifically designed to evaluate student acquisition of the competences set out in this course plan. Thus, the various exam questions verify student acquisition of theoretical knowledge as well as their ability to analyse and synthesize information, apply theoretical concepts to practical cases, make business decisions and adapt to new situations.