| Center |
| Faculty of Law |
| Departament |
| Applied Economics |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Theory class attendance and participation in practical classes. Coordinator Concha Salvador Cifre y Angeles Pla Vall |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| **AGENCIA TRIBUTARIA (2002): Manual Práctico IVA 2003, Agencia Estatal de la Administración Tributaria, Madrid. AGENCIA TRIBUTARIA (2002): Manual Práctico Sociedades 02, Agencia Estatal de la Administración Tributaria, Madrid. CABRERA FERNANDEZ, J.M. (2001) : Guía del Impuesto sobre el Valor Añadido, Valencia : CISS MALVÁREZ PASCUAL, L.A. (1996): La nueva regulación del Impuesto sobre Sociedades. El Régimen General. Tomos 1 y 2. Centro de Estudios Financieros, Madrid. |
| Continguts |
| The objective of this course consists in promoting students knowledge of those aspects of the Spanish Fiscal System that affect companies. In this sense, special importance is given to studying the two most relevant types of tax, Tax on Societies and Value Added Tax VAT PROGRAM: Topic 1: TAX ON SOCIETIES INTRODUCTION TOPIC I: NATURE AND ENVIRONMENT OF APPLICATION Topic II: TAXABLE ITEMS Topic III: THE PASSIVE SUBJECT Topic IV: TAXABLE BASE Topic V: TAX PERIOD AND ACCRUALS Topic VI: TRIBUTARY DEBT Topic IX. ADMINISTRATION OF TAX Topic 2:VALUED ADDED TAX For more information consult the webpage of the Faculty of Economics (Studies, Programs) |