Guia docente 2024_25
Facultade de Ciencias Xurídicas e do Traballo
Grado en Relaciones Laborales y Recursos Humanos
 Subjects
  Tax Practice
   Contents
Topic Sub-topic
First Part: Introduction to the study of the Financial Right and *Tributario.

 1. Concept and content.
2. Principles of financial justice.
3. Sources of the Financial Right and *Tributario.
4. Financial power.
5. The application and interpretation of the financial norms.

Second Part: Income and public expenses. Subsidies. 1. The object of the financial activity. Juridical appearances.
2. The public income.
3. The public expenses. Budgetary right.
4. The subsidies.
Third Part: The tribute and his essential elements. 1. The tribute and the obligation *tributaria.
2. Concept and classes of tribute.
3. Forced *tributarios.
4. Quantification.
5. Extinction.
6. Guarantees of the debt *tributaria.
Fourth Part: The procedures of application of the tributes. 1. General principles.
2. Common norms on performances and procedures *tributarios.
3. The procedure of Management.
4. The procedure of Inspection.
5. The procedure of Collection.
Fifth Part: The procedures of review of the tributes. 1. The special procedures of review.
2. The resource of replacement.
3. The economic claims-administrative.
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