2023_24
Educational guide 
Faculty of Legal Sciences
A A A 
english 
Double degree in Law and Labour Relations and Employment (2014)
 Subjects
  FINANCIAL LAW
   Contents
Topic Sub-topic
1. FINANCIAL LAW 1. Financial activity and Public Finance.
2. Financial Law: concept and content.
3. Relationship with legal and non-legal disciplines.
2. CONSTITUTIONAL PRINCIPLES AND SOURCES
 1. Sources of Financial Law.
2. Constitutional principles.
3. THE APPLICATION OF FINANCIAL LAW 1. The application.
2. Effectiveness of financial rules over time.
3. Effectiveness of financial rules in space.
4. Interpretation.
5. Integration. Analogy.
6. Conflict in the application of the norm.
4. FINANCIAL POWER 1. Concept.
2. Coordination of the financial power and autonomy.
3. The State.
4. The Autonomous Communities.
5. The Local Entities.
5. THE OBJECT OF THE FINANCIAL ACTIVITY 1. The object. The legal and extra-legal aspect.
2. Public expenditures. Concept and types. The law of public expenditure.
3. Public revenues. Concept. Types.
6. PUBLIC LAW REVENUES 1. Concept and classification.
2. Ordinary revenues.
- Income. Types.
- Special contributions.
-Taxes
- Public prices.
3. Extraordinary revenues.
4. Public debt.
7. PRIVATE INCOME 1. Concept.
2. Public domain and patrimonial property.
-The National Patrimony.
-Autonomous Communities.
-Local entities.
6. Autonomous bodies.
7. Public assets and financial administration.
8. LEGAL-TAX RELATIONSHIP. THE TAX OBLIGATION 1. The legal configuration of the tax. Links and legal-tax relations.
2. The tax liability. Concept. Characteristics.
3. Birth of the tax liability. Accrual and enforceability.
9. TAXABLE EVENT 1. Concept and nature.
2. Elements of the taxable event. Material or objective element and subjective element.
3. The object of the tax.
4. Exemption.
5. Non-subjection.
10. SUBJECTS OF THE TAX OBLIGATION 1. Concept and typology.
2. Active subjects.
3. Passive subjects.
4. Taxpayers.
5. Substitutes.
6. Responsible parties.
7. Capacity.
8. Address.
9. Representation.
10. Solidarity.
11. Transmission of the debt.
11. QUANTIFICATION OF THE TAX DEBT 1. Fixed and variable taxes.
2. Taxable base.
3. Taxable base.
4. Tax rate.
5. Tax liability.
12. EXTINCTION OF THE TAX OBLIGATION 1. Forms of extinction.
2. Payment.
3. Prescription.
4. Compensation.
5. Forgiveness.
6. Other forms of extinction.
7. Guarantees of the tax credit.
13. TAX PROCEEDING 1. Management.
2. Inspection.
3. Assessment.
4. Collection.