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12030 Finance and Tax Law I - Five-year degree in Law

Center

Faculty of Law

Departament

Financial Law and History of Law

Lecturers in charge

Sin datos cargados

Met. Docent

Developement of the topics, starting from a problematic position, with reference to jurisprudence and posing models. In practical lessons, refernce to verdicts and making up diferent tax declaration models.

Met. Avaluació

Final examination - -

Bibliografia

- Martín Queralt, J., Lozano Serrano, C., Casado Ollero, G. Y Tejerizo López, J.M. Curso de Derecho financiero y tributario, ed. Tecnos, 14.ª edición. 2003.
- Pérez Royo, F.: Derecho financiero y tributario. Parte general, 13ª ed, Civitas, 2003.- Ley General Tributaria y normas complementarias, 9ª edición, Tecnos, Madrid, 2003.
- Leyes Generales del Derecho Financiero y Tributario, 25ª edición, Civitas, 2003.

- Calvo Ortega, R.: Curso de Derecho Financiero, tomo I (Derecho Tributario. Parte General), 7ª ed., Civitas, Madrid, 2003.
- Ferreiro Lapatza, J.: Curso de Derecho Financiero español, Marcial Pons, 2003.
- Sáinz de Bujanda, F., Lecciones de derecho financiero, UCM. 1985.

Continguts

Lesson1. FINANCIAL LAW: CONCEPT AND CONTENT.
Lesson 2. PUBLIC INCOME.
Lesson 3. FINANCIAL INCOMES FROM CREDIT OPERATIONS.
Lesson 4. THE CONCEPT AND TYPES OF TAX.
Lesson 5. THE CONSTITUTIONAL PRINCIPLES OF FINANCIAL LAW.
Lesson 6. THE SOURCES OF FINANCIAL CLASSIFICATION.
Lesson 7. EFICIENCY AND INTERPRETATION OF FINANCIAL NORMS.
Lesson 8. THE FINANCIAL POWER: CONCEPT AND LIMITS.
Lesson 9. TAXABLE FACT AND STRUCTURES OF THE FISCAL RELATIONSHIP.
Lesson 10. TAXABLE SUBJECTS.
Lesson 11. TAX ADMINISTRATION.
Lesson 12. PROCEDURES OF FISCAL LIQUIDATION.
Lesson 13.CHECKING PROCEDURES. TAX INSPECTION.
Lesson 14. TAX COLLECTION PROCEDURES.
Lesson 15. INFRACTIONS AND TRIBUTARY SANCTIONS.
Lesson 16. CRIMES AGAINST THE PUBLIC PROPERTY.
Lesson 17. CHECKING PROCEDURES IN TRIBUTARY MATTERS.
Lesson 18. THE CONTENTIOUS-ADMINISTRATIVE PROCESS IN TAX ISSUES.
Lesson 19. THE BUDGET: CONCEPT AND FUNCTION. BUDGETARY PRINCIPLES.
Lesson 20. THE GENERAL BUDGETS OF THE STATE: CONTENT AND EFFECTS.
Lesson 21. BUDGETARY PROCEDURE.
Lesson 22. BUDGET CONTROL .
Lesson 23. BUDGETS OF THE TERRITORIAL AND INSTITUTIONAL ENTITIES.