| Center |
| Faculty of Economics |
| Departament |
| Financial Law and History of Law |
| Lecturers in charge |
| H8192 - JOSE LUIS BOSCH CHOLBI |
| Met. Docent |
| Attendance to theory classes and participation in practical classes. |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| MARTÍN QUERALT, J.; LOZANO SERRANO, C. y POVEDA BLANCO, F: Derecho Tributario, Aranzadi, 7ª edición, Pamplona, 2002. MARTÍN QUERALT, J.; LOZANO SERRANO, C.; CASADO OLLERO, G. y TEJERIZO LÒPEZ, J.M.: Curso de Derecho Financiero y Tributario. 13ª edición, Tecnos, Madrid, 2002. PÉREZ ROYO, F.: Derecho Financiero y Tributario. Parte General, 11ª edición, Civitas, Madrid, 2001. |
| Continguts |
| The contents of this course are designed maintaining a strong focus on the knowledge acquired in the theoretical classes and the practicals, so that both are supplemented. In the theoretical classes it is hoped that the student will learn of the different tributary categories, the applicable constitutional principles, the elements of division, as well as the regulation of the tributary procedures with those that can meet in his relationships with the Tributary Administration, an objective that is supplemented with the corresponding practice part. The program is: Lesson I. THE TRIBUTARY CATEGORIES. Lesson II. THE CONSTITUTIONAL PRINCIPLES OF TRIBUTARY CLASSIFICATION. Lesson III. THE SOURCES OF TRIBUTARY CLASSIFICATION. Lesson IV. ELEMENTS OF TRIBUTE. Lesson V. PROCEDURES OF LIQUIDATION. Lesson VI. PROCEDURES OF CONFIRMATION. Lesson VII. PROCEDURES OF TRIBUTARY COLLECTION. Lesson VIII. INFRACTIONS AND TRIBUTARY SANCTIONS. Lesson IX. PROCEDURES OF REVISION WITH REGARD TO TRIBUTARY MATTER For more information consult the webpage of the Faculty of Economic (Studies, Programs) |