| Educational guide Faculty of Legal Sciences |
english |
| Bachelor's Degree in Labour Relations and Employment (2009) |
 Subjects |
| TAXATION PROCEDURE |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | TAXATION PROCEDURE | Code | 15204215 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 3 | Optional | 2Q |
||||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| Theme 1. DOGMATIC ASPECTS OF THE TAX PROCEDURE |
1.- Concepts and content of financial law and tax law. 2.- Distinction between material tax law and formal tax law. 3.- Concept and general outline of the application or management of taxes. |
| Theme 2. GENERAL ASPECTS OF THE APPLICATION OF TAXATION |
1.- General principles. 2 .- Phases of tax procedures. 3.- The tax return. 4.- The communication of data. 5 .- The tax settlement. 5 .- The tax self-settlement. 6 .- The resolution of the issues raised before the Administration. 7.- Proof. 8.- Notifications. 9.- Public denunciation. 10.- Powers and functions of verification and inspection. |
| Theme 3. TAX MANAGEMENT PROCEDURES |
1.- Outline of the tax management procedures. 2.- Refund procedure. Procedure initiated by declaration. 4 .- Procedure for verification of data. 5 .- Procedure for verification of values. 6.- Procedure of limited verification. |
| Theme 4. TAX INSPECTION PROCEDURE |
1.- Concept. 2 .- Powers of the Inspectorate. 3.- Documentation of the inspection proceedings. 4.- Development of the inspection procedure. 5.- Types of inspection reports. 6.- Conflict in the application of the tax rule. |
| Theme 5. TAX COLLECTION PROCEDURE |
1.- Concept of tax collection. Voluntary and executive periods. 3 .- Development of the enforcement procedure. 4 .- Procedure against those responsible. 5.- Procedure against successors. |
| Theme 6. TAX MUTUAL ASSISTANCE |
1.- Concept. 2.- Fundamental aspects. |
| Theme 7. TAX SANCTIONING PROCEDURE |
1.- Concept. 2.- Development. 3.- Procedure in the types of offenses of tax sign. |
| Theme 8. TAX REVIEW PROCEDURES |
1.- Concept. 2.- Classification. 3.- Common rules. 4 .- Special review procedures: meaning. 5.- Procedure for the review of acts that are null and void. 6 .- Declaration of injury. 7 .- Revocation. 8.- Rectification of errors. 9.- Return of undue income. 10.- Appeal for reconsideration. 11.- Economic-administrative claim. |
