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.
The course will be carried out following a bimodal system (50%) during the academic year 2020/2021: the aggregated group will follow an online synchronous system while the reduced group will follow a presential system.
% end-of-term-examination 40
% of continuous assessment (assigments, laboratory, practicals...) 60