| - MARTIN QUERALT/ LOZANO SERRANO/ POVEDA BLANCO, ôDerecho tributarioö, Ed. Aranzadi, 8ª edición, 2002 - ALGUACIL/BONET/PERIS, ôFiscalidad de la Empresa (I). Esquemas, ejemplos y casos prácticos. 2002ö, y ôFiscalidad de la Empresa (II) Material Normativo.2002ö, Ed. Diálogo. - MARTÍN QUERALT,J. ôImpuesto sobre la Renta y el Patrimonioö, Ed. Tecnos, ult.ed. - GARCIA /GARCIA/MONTESINOS ôTributación empresarialö, ed. Tirant lo Blanch, 4ª ed. 2002 |
| 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) |
