PART ONE: INTRODUCTION TO THE STUDY
OF FINANCIAL LAW
1.- Financial Law. Concept.
2.- The sources of the financial system.
3.- Constitutional principles of justice in the financial system.
Financial Law.
4.- The financial power in Spain.
5.- The application and interpretation of the financial rules.
6.- The object of the financial activity. Legal aspects.
7.- The Public Debt.
PART TWO: BUDGET LAW
8.- Budgetary Law. The concept. Budgetary principles.
9.- Content and legal effects of the Budget.
10.- Phases of the budgetary cycle. Preparation, approval and execution of the Budget.
11.- Budgetary control
PART THREE: TAX LAW. PART
GENERAL.
12.- Constitutional principles in tax matters.
13.- The tax obligation. The tax.
14.- Types of taxes.
15 .- The taxable event.
16.- Subsidiary and accessory obligations.
17 .- Subjects of the tax liability.
18.- Capacity in the tax sphere.
19.- Quantification of the tax liability.
20.- Regimes for determining taxable bases. Quota and tax debt.
21.-Extinction of tax liability.
22.- The application of taxes. The obligation to provide information to the Tax Administration.
23.- Assistance and information to taxpayers. Common rules on tax actions and procedures.
24 .- The management procedure.
25 .- The Inspection of taxes.
26 .- The collection. The executive period.
27 .- Infringements and tax penalties. The penalty procedure.
28 .- The review of administrative tax acts.
Universidade de Vigo
|
Reitoría |
Campus Universitario |
C.P. 36.310 Vigo (Pontevedra) |
España |
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