Checking date: 25/04/2024

Course: 2024/2025

Tax application procedures
Bachelor in Law (Plan: 397 - Estudio: 206)

Coordinating teacher: DIAZ CALVARRO, JULIA MARIA

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 3.0 ECTS


Requirements (Subjects that are assumed to be known)
Students must have taken previously the course Public Spending and Resource Funding (core course in the Bachelor of Law)
Knowledge of the juridical basic regimeof the different procedures of tax and of the most relevant practical problems related to this matter.
Skills and learning outcomes
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. In this subject, the use of artificial intelligence tools to carry out the work or exercises proposed by the lecturer is discouraged unless explicitly authorised. In the event that the use of AI by the student gives rise to academic fraud by falsifying the results of an exam or work required to accredit academic performance, the provisions of the Carlos III University of Madrid Regulations for the partial development of Law 3/2022, of 24 February, on university coexistence will be applied.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

Calendar of Continuous assessment

Extraordinary call: regulations
Basic Bibliography
  • Merino Jara, Isaac. Financial and Tax Law. General Part. TECNOS. 12º Editión
  • Olivares Olivares, B y Sánchez-Archidona Hidalgo, G.. Manual of applied tax procedures. Tecnos. 2022
  • Pérez Royo, Fernando. Financial and Tax Law. General Part. Civitas. 33º Edición
Recursos electrónicosElectronic Resources *
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The course syllabus may change due academic events or other reasons.