| Topic |
Sub-topic |
| Lesson 1.- The Financial Right. Concept |
1. Approaches for the delimitation of the Financial Right. 2. The financial activity. 3. The object of the Financial Right and the relations of the Financial Right with juridical disciplines and no juridical. 4. Content of the Financial Right. 5. Legislative autonomy and scientific autonomy. |
| (*)Lesson 4.- The constitutional principles of justice in the *ordenamiento financial |
(*)1. Constitutional principles of financial justice. Enumeration. 2. The value of the principles like juridical norms. 3. Principles of justice in relation with the income and with the public expenses. |
| Lesson 5.- Introduction to the study of the financial power. |
1. The concept and the historical evolution of the financial power. 2. The financial power in the current doctrine. 3. The extension and limits of the financial power. 4. The financial power and the European integration. |
| Lesson 7.- The application of the financial norms |
1. Juridical nature of the norms *tributarias and budgetary. 2. Efficiency of the financial norms in the space. 3. Efficiency of the financial norms in the time. The entrance in force. The temporary field of the articulated of the Law of Budgets. Cessation of force of the norms *tributarias 4. The *retroactividad in the Financial Right and *Tributario. |
| Lesson 8- The interpretation of the financial norms |
1. Concept of interpretation. 2. The interpretation in the Financial Right. 3. The interpretation in the Spanish positive Right. The problem of the qualification in Right *Tributario. 4. The integration of the financial norms. The *analogía. 5. The conflict in the application of the norm *tributaria: the clause *antielusiva. Concept and distinction of affine figures 6. The simulation. |
| Lesson 9.- The object of the financial activity. Juridical appearances |
1. Juridical perspective for the analysis of the financial activity. 2. The public expenses. Concept and classes. The Right of the public expense. 3. Public income. Concept and characters. |
| Lesson 12.- The obligation *tributaria. The tribute. |
1. Juridical configuration of the tribute. 2. The obligation *tributaria like core of study of the Right *Tributario. 3. Right *tributario material and Right *Tributario formal. 4. The obligation *tributaria like juridical relation *tributaria. The theory of the juridical relation *tributaria. 5. The tribute in the Spanish positive Right. Concept. |
| Lesson 14.- Classes of tributes. |
1. Classification of the tributes. 2. Concept of Tax. Elements and juridical structure. 3. Classes of taxes. 4. Concept of tax. Juridical nature *tributaria. Constitutional principles. 5. The public price. *Ordenación Of the *Parafiscalidad. 6. Classes of taxes. 6. Concept of special contribution. Juridical foundation. 7. Juridical diet: quantification and procedure. |
| Lesson 15.- Other subsidiary obligations and *accesorias |
1. The obligation to realise payments to account. 2. The obligations between particular: repercussion, *retención and entry to account. 3. The obligations *tributarias *accesorias. 4. The obligations *tributarias formal. 5. The obligations of the Administration. |
| Lesson 16.- Subjects of the obligation *tributaria |
1. Subjects of the obligation *tributaria. 2. Active subjects. 3. Passive subjects. Other technicians of *aseguramiento of the obligation *tributaria main. 4. Taxpayer. 5. Substitute. 6. The responsible: concept, classes and juridical diet. 7. The successors. |
| Lesson 18.- The quantification of the obligation *tributaria |
1. Structure of the norm in the fixed tributes and in the variable and the concept of quantification of the tribute. 2. The base *imponible. Concept. 3. Modalities of bases *imponibles. 4. The type of *gravamen. Concept and classes. 5. Other elements of quantification. |
| Lesson 19.- Diets of determination of bases *imponibles. Quota and debt *tributaria |
1. Diets of determination of bases *imponibles. Notion. 2. Direct determination. 3. Objective determination. 4. Indirect estimate. 5. Quota: concept and classes. 6. Debt *tributaria. |
| Lesson 20.- Extinction of the obligation *tributaria |
1. The extinction of the obligation *tributaria. 2. Causes or ways of extinction. 3. The payment. 4. The *prescripción. 5. The *compensación. The common account *tributaria. 6. The condonation. 7. Guarantees of the credit *tributario. |
