Knowledge of the juridical basic regimeof the different procedures of tax and of the most relevant practical problems related to this matter.
Description of contents: programme
Study of the different tax procedures: liquidation, checking and inspection, collection, review of the administrative tax acts and of imposition of tax sanctions.
Learning activities and methodology
The learning methodology lies in the following instruments: the theoretical lectures, the workshops (resolution of cases that require the study of case law and doctrine) and the debates.
Assessment System
% end-of-term-examination 40
% of continuous assessment (assigments, laboratory, practicals...) 60
The course syllabus may change due academic events or other reasons.