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.

K1: Know basic humanistic contents, oral and written expression, following ethical principles and completing a multidisciplinary training profile. K3: Master the fundamental concepts and principles of the different sectors of the legal system. K6: To know the legal tools and instruments applicable to the interpretation and integration of the legal system, as well as to the resolution of conflicts, in the field of Public Law. K8: To know the phases, procedures and specific procedural principles of the different jurisdictional orders. K9: Know how institutions such as mediation, auditing or consulting work. K10: To know the institutional organisation of the State and the international and community organisations of which it is a part. K12: Understand the ethical dimension of law and the need to act responsibly in the defence of fundamental rights and social justice. S2: Use the information by interpreting relevant data avoiding plagiarism, and in accordance with the academic and professional conventions of the area of study, being able to evaluate the reliability and quality of such information. S3: Apply the necessary skills to search for information in the different legal sources (legal, jurisprudential and doctrinal). S4: Apply organizational skills and critical management of legal knowledge. S5: Correctly diagnose legal problems and apply the appropriate tools for their solution. S7: Apply knowledge to identify social processes and possible solutions with rigor, precision and scientific objectivity S9: Correctly and effectively use oratory and legal argumentation. S10: Write and structure legal documents correctly. C1: Know how to analyse, elaborate and defend individually a problem in the disciplinary field of the Bachelor's Degree by applying the knowledge, skills, tools and strategies acquired or developed in it. C3: Select and interpret legal and conventional regulations, jurisprudence and judicial doctrine applicable to different legal systems. C4: Be able to solve complex legal problems by applying creativity and innovative ideas.

Study of the different tax procedures: liquidation, checking and inspection, collection, review of the administrative tax acts and of imposition of tax sanctions.

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.