Financial and Tax Law is a subject that aims to study the legal regulation of public income and expenditures, as well as the legal relationships that arise between the Administration and individuals. The subject of study is structured into three main sections. Firstly, the first section serves as an introduction to the study of Financial Law, highlighting the analysis of the sources of this legal branch and financial power at the three levels of the Treasury (State, Autonomous Communities, and Local Corporations), the interpretation and application of taxes. The second section corresponds to the analysis of public income and expenditures. The third part is known as the General Part of Tax Law, which involves the study of the tax and tax obligation and its essential elements.
English Friendly subject: International students may request from the teachers: a) resources and bibliographic references in English, b) tutoring sessions in English, c) exams and assessments in English.
