Checking date: 25/04/2023

Course: 2023/2024

Tax application procedures
Dual Bachelor in Law and Economics (Plan: 416 - Estudio: 230)

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.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

Basic Bibliography
  • Merino Jara, Isaac. Financial and Tax Law. General Part. TECNOS. 11º Edition
  • Pérez Royo, Fernando. Financial and Tax Law. General Part. Civitas. 32º edition
Recursos electrónicosElectronic Resources *
(*) Access to some electronic resources may be restricted to members of the university community and require validation through Campus Global. If you try to connect from outside of the University you will need to set up a VPN

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