| Topic |
Sub-topic |
| Lesson 1.- The Financial Law and its sources |
1. The financial activity.
2. The object of the Financial Law. Relationship with other juridical and non-juridical disciplines.
3. Content of Financial Law.
4. Legislative autonomy and scientific autonomy.
5. The sources of Financial Lawl:
A) The Constitution;
B) The Law: organic laws and ordinary laws. The principle of legal reservation;
C) The Law-Decree and Legislative Decree;
D) The international Treaties (tax treaties);
E) Regulatory powers;
F) Orders. Circulars. Instructions.
4. The constitutional jurisprudence. |
Lesson 2.- The constitutional financial principles
|
1. Constitutional financial principles.
2. The value of principles as legal standards.
3. Principles by reference to the revenue.
4. Principles by reference to the expenses |
| Lesson 3.- The financial power in Spain |
1. Introduction to the financial power:
IT) The concept and the historic evolution of the financial power.
B). The extent and limits of the financial power.
C). The financial power and the European integration.
2. The financial power in the Spanish Constitution:
A) Central State's financial ppower.
B) The financial power of the Autonomous Communities of common regime.
C) The financial power of the Autonomous Communities with an economic agreement in force.
D) The financial power of the local entities.
E) The financial competences of institutional bodies. |
| Lesson 4.- The application of the financial rules |
1. Territorial efficiency of the financial norms.
2. Entry into force. Termination
3. Retroactivity |
Lesson 5- The interpretation of the financial
rules |
1. Concept of interpretation.
2. The interpretation in the Financial Law.
3. Characterisation.
4. Analogy.
5. The conflict in the application of a tax provision: the anti-avoidance clause.
6. Simulation. |
Lesson 6.- The object of the financial activity.
The public revenue |
1. Legal perspective.
2. The public expenditures. Concept and types. Public Expenditure Law.
3. Public income. Concept and characters.
4. Private Law income. Concept and classes.
5. Public Law Income. Concept and characters.
6. Public Law ordinary income.
7. Public Law extraordinary income. |
Lesson 7.- Tax Law Constitutional principles.
|
1. The principle of fair taxation
2. The tax principles in the Constitution and in the ordinary legislation.
3. The principle of economic capacity.
4. The principle of legality and the principle of legal reservation. Extent.
5. The principle of generality.
6. The principle of equality in Tax Law.
7. The principle of progressive taxation.
8. The principle of non-confiscatory taxation
9. Other principles. |
Lesson 8.- Tax liability. Taxes. The
taxable event. |
1. Tax liability
A) Material Tax Law and formal Tax Law.
B) Administration-taxpayer relationship.
2. The concept of "tax" in the Spanish regulation.
3. The taxable event.
4. The creation of the tax liability. Accrual and and enforceability.
5. Tax liability and non-tax-liability .
6. Exemption.
7. The taxable event. Configuring taxes. |
| Lesson 9.- Types of taxes (tributos) |
1. Classification of taxes.
2. Concept of Tax (impuesto). Types of taxes.
3. Concept of fees.
4. Public rates.
5. Concept of special contribution. |
| Lesson 10.- Other accesory obligations. |
1. Payments on account.
2. Obligations between individuals: pass the tax, withhold the tax and payments on account .
3. Accesory tax obligations.
A) Interest.
B) Surcharges applied in the case of late filing of a self-assessment or tax return before any administrative requirement.
C) Surcharges due once the executive period has begun.
4. Formal tax obligations.
5. Obligations of the tax administration |
Lesson 11.- Taxable persons.
Tax capacity |
1. Taxable persons.
A). Active subject.
B). Passive subject. Other measures intended to protect the tax credit. .
2. Taxpayer.
3. Substitute of the taxpayer.
4. Responsible persons.
5. Successor tax liability.
6. Tax capacity:
A) Legal and fiscal capacity. Other entities without legal personality that constitute a separate economic unit or a separate group of assets that are liable to be taxed separately .
B). Ability to act under Tax Law .
C). Tax representation.
7. Fiscal domicile and tax residence. |
| Lesson 12.- The cuantification. |
1. Fixed or variable taxes.
2. The tax base.
3. Types of tax bases
4. Tax rate. Concept. Types.
5. Other elements of cuantification. |
| Lesson 13.- Alternative means for determining the tax base. Tax due and tax debt. |
1. Alternative means for determining the tax base.
2. Direct evaluation.
3. Objective evaluation.
4. Indirect evaluation.
5. Tax due.
6. Tax debt. |
| Lesson 14.- The extintion of tax liability |
1. The extinction of tax liability.
2. Causes.
3. The payment.
4. Tax prescription.
5. Tax compensation. The tax current account.
6. Remission of the tax debt.
7. Tax credit guarantees. |
| Lesson 15.- Other accessory obligations tied to the extinction of the tax The duties accesorias tied to the extinction of tax liability. |
1. Interest.
2. Surcharges applied in the case of late filing of a self-assessment or tax return before any administrative requirement.
3. Surcharges due once the executive period has begun. |
