| Center |
| Faculty of Economics |
| Departament |
| Financial Law and History of Law |
| Lecturers in charge |
| Sin datos cargados |
| Met. Docent |
| Attendance at lectures and active participation in seminars. Course leader: J.Luis Piquer Torromé |
| Met. Avaluació |
| Final examination - - |
| Bibliografia |
| MARTIN QUERALT, J./ LOZANO SERRANO, C. - Textos legales actualizados: "Ley General Tributaria", Ed. Aranzadi, Tecnos, Civitas, B.O.E. "Sistema Tributario Español. Parte Especial", Ed. Aranzadi, Tecnos, Civitas. - "Derecho Tributario", 7ª edición |
| Continguts |
| The general aims of the subject gravitate around the need to endow the student with the basic tools that allow him in the future to face, a juridical operator, to apply the Tax law in its different facets. List of contents: 1. The tax: concept, types and elements. 2. Principles and sources of the Tax law. 3. Procedures of liquidation of the taxes. 4. Tributary procedure of collection. 5. The Value-added tax. |