|
|
Type: |
OB | Curs: |
2 | Period: |
S semester |
ECTS Credits: |
3 ECTS |
Group | Teacher | Department | Language |
---|---|---|---|
Miró Ayats Vergés | Derecho | ESP |
3. Taking decisions / making judgments |
9. Autonomy, independence, initiative, pro-activeness |
3 | 9 | |
Exam | ||
Ongoing assessment |
1. Introduction. State intervention in the economy.1. State intervention in the economy: doctrine and legal justification2. The legal instrument for State intervention in the economy: General Budget: income and expenses 3. Taxes: Constitutional and legal principles in their application |
2. Basic tax structure and elements1. Objective element2. Subjective element 3. Procedural element 4. Temporal element |
3. Taxation in Spain1. Introduction to the Spanish tax system: legal and economic analysis of the different existing taxes. Indirect and direct taxes. |
4. The globalisation of taxation: problems, consequences and solutions1. Introduction: the problems with the existence of different fiscal sovereignties. The determination of domicile for fiscal purposes.2. The European Union's fiscal competencies: direct and indirect limits of State taxation 3. Distribution of tax competencies in decentralised States: introduction to fiscal federalism. Its implications for the Spanish Autonomous Communities. Distribution of tax competencies between the State, and Provincial Councils. 4. The role of local bodies in distributing the tax burden. |
5. Essential types and institutions in Tax Law1. Criteria used to interpret tax regulations: dialectic between the legal and economic interpretation of the taxable event.2. Dialectic between the principles of legality and economic capacity: regulations governing tax proceedings: option economy, abuse of law, conflict in the application of regulations, fraudulent business. 3. Temporal application of tax regulations: retroactivity. 4. Periods of limitations on fiscal obligations. 5. Taxpayer rights and obligations. Administrative power to exact taxes. |
6. Introduction to tax procedures1. Introduction to management procedures: self-assessment tax system.2. Introduction to tax inspections. 3. Introduction to tax collection. 4. Introduction to sanctions. 5. Introduction to tax appeals: economic-administrative appeal and suspension of enforceability. |
1 | 2 | 3 | 4 | 5 | 6 | |
Exam | ||||||
Ongoing assessment |
Description | % |
---|---|
Exam | 85 |
Ongoing assessment | 15 |
Group | Teacher | Department |
---|---|---|
Miró Ayats Vergés | Derecho |