Guia docente 2020_21 Facultad de CC. Sociales y de la Comunicación

Contents

Topic	Sub-topic
Lesson 1.- The application of taxes. Assistance and information to the taxpayers. The obligation to provide information	1. Participation of the Administration and of taxpayers in the application of taxes. 2. The rights and guarantees of taxpayers. 3. Common rules of procedures, information and social collaboration in tax procedures. 4. Notifications. 5. Assistance and information to the taxpayers. 6. Agreed prior assessments. 7. Real estate valuation. 8. Tax queries. 9. Duties to provide information.
Lesson 2.- The proof	1. Burden of proof. 2. Means of proving and assessing in tax procedures. 3. Presumptions and legal fictions.
Lesson 3.- The tax management procedure.	1. Initiation. 2. Powers of the fiscal management bodies. 3. Analyzing management procedures: data verification, limited verification, verification of values. 4. Termination.. 5. Tax settlement, self-assessments and tax communications.
Lesson 4.- The Inspection procedure	1. Concept. Inspection officials, powers of inspection, function of the inspection. 2. Place and time of the proceedings. 3. Documentation of the inspection proceedings.
Lesson 5.- The collection procedure	1. The collection procedure. Concept. Collaborating entities. 2. The phases of collection procedure. 3. The voluntary period and the executive collection period. 4. Enforcement procedure/ procedure of urgency: the providence of urgency, procedures of concurrence. 5. Suspension of urgency process. Third party rights. 6. Freezing assets and rights. 7. Disposal of property seized. Completion of the procedure. 8. Extinction of the tax debt. 9. Tax credit guarantees, precautionary measures.
Lesson 6.- Violations and penalties	1. Introduction. 2. Tax violations and classification of tax violations. 3. Elements of tax violation. 4. Qualification and classification of tax sanctions. 5. Extinction and transmission of sanctions. 6. Tax penalties. 7. Graduation of sanctions. 8. Extinction. 9. Types of tax violations and punishment.
Lesson 7. Sanction procedure	1. Disciplinary proceedings. 2. Crimes agains the public Treasury
Lesson 8.- Appeals, claims and other review procedures and suspensions	1. Reversal and economic-administrative channel 2. Rectification of tax returns and self-assessments 3. Special review procedures: refund of undue payments, rectification of errors, revocation of tax management decisions, review of decisions that are legally null and void, declaration of detrimental nature of a decision.