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
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The course syllabus may change due academic events or other reasons.