| Center |
| Faculty of Economics |
| Departament |
| Financial Law and History of Law |
| Lecturers in charge |
| G9196 - MARIA PILAR ALGUACIL MARI |
| Met. Docent |
| To attend both lectures and seminars and to participate actively. Course Leader: Pilar Alguacil Marý |
| Met. Avaluació |
| - - |
| Bibliografia |
| -FERREIRO LAPATZA/MARTIN QUERALT/CLAVIJO HERNANDEZ/PÉREZ ROYO/TEJERIZO LOPEZ: Curso de Derecho Tributario (Parte Especial). Sistema Tributario:los tributos en particular, 19ª ed., Marcial Pons, Madrid, 2003. - MARTIN QUERALT, LOZANO SERRANO, CASADO OLLERO, TEJERIZO LOPEZ: Curso de Derecho Financiero y Tributario, 14ª ed., Tecnos, Madrid, 2003. - GARCIA AÑOVEROS, J. y otros: Manual del Sistema Tributario Español, 7ª ed., Civitas, Madrid, 1999. - LOPEZ BERENGUER, J.: Manual de Derecho Tributario (parte especial), 6ª ed., Centro Cultural Universitario, Madrid, 1996. - ALBI IBAÑEZ, Y GARCIA ARIZNAVARRETA, J.L.: Sistema Fiscal Español, 15ª ed., Ariel, Barcelona, 2000. - GARCÍA PRATS, F.A.; GARCÍA MORENO, V.A. y MONTESINOS OLTRA, S.: Tributa |
| Continguts |
| this subject tries to introduce studentsl in the managing and comprehension of the basic concepts of the tributary system (constitutional tributary beginning(principals), sources, tributary categories, elements of the tax, and procedures of management, principally liquidation, checking and collection), as well as in the application and calculation of the principal taxes that concern the company and his patrimony. List of contents: PART I. GENERAL PART OF TRIBUTARY SYSTEM PART II. INCOME TAX OF THE PHYSICAL PERSONS (IRPF) PART III. VALUE-ADDED TAX (VAT) PART IV. TAX ON SOCIETIES (IS) |