Checking date: 27/04/2020


Course: 2019/2020

Public spending and resource funding
(13589)
Study: Dual Bachelor in International Studies and Law (321)


Coordinating teacher: ESCRIBANO LOPEZ, EVA ALICIA

Department assigned to the subject: Department of Public State Law

Type: Compulsory
ECTS Credits: 5.0 ECTS

Course:
Semester:




Competences and skills that will be acquired and learning results. Further information on this link
Knowledge of the juridical basic regime of the revenue and of the public expenditure.
Description of contents: programme
LESSON 1. CONCEPT OF FINANCIAL LAW. LESSON 2. FINANCIAL CONSTITUTION (I): THE TERRITORIAL DISTRIBUTION OF COMPETENCES IN FINANCIAL MATTERS. LESSON 3. FINANCIAL CONSTITUTION (II). THE DUTY TO CONTRIBUTE, FINANCIAL LEGALITY AND JUSTICE IN PUBLIC EXPENDITURE LESSON 4. SPECIALTIES OF THE SOURCE SYSTEM IN THE FINANCIAL LEGAL ORDER 5. INTERPRETATION AND INTEGRATION OF RULES INTO FINANCIAL LAW LESSON 6. THE STATE BUDGET CONCEPT, NATURE AND BUDGETARY PRINCIPLES LESSON 7. THE BUDGET CYCLE 8. THE CONCEPT OF TAXATION AND THE LEGAL-TAX RELATIONSHIP LESSON 9. THEORY OF TAX SUBJECTIVITY LESSON 10. QUANTIFICATION OF TAX OBLIGATIONS LESSON 11. EXTINCTION AND GUARANTEES OF THE TAX CREDIT. LESSON 12. APPLICATION OF TAXES AND TAX PROCEDURES. LESSON 13. TAX MANAGEMENT. LESSON 14. TAX INSPECTION. LESSON 15. TAX COLLECTION. LESSON 16. TAX VIOLATIONS AND PENALTIES. TAX OFFENCES. LESSON 17. CHALLENGING AND REVIEWING ACTS OF A TAX NATURE.
Learning activities and methodology
Case method
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

The course syllabus and the academic weekly planning may change due academic events or other reasons.