Faculties and centres
The subject “Derecho Financiero y Tributario I” (Tax Law I) provides students with general tax concepts. This subject is the starting point to acquire basic skills on tax issues and it is the cornerstone to further study tax matters: Tax Law II, Business Taxation and Tax Procedures. Tax Law is an autonomous discipline dealing with public finance issues from a legal perspective. Despite of this, Tax Law is specially connected with other legal branches, such as Constitutional Law, Administrative Law or Criminal Law. Moreover, the international dimension of business activities requires the use of specific instruments, i.e. Double Tax Conventions and EU harmonization rules. This implies the link between our subject and the International and EU Law.
General Competences (CG)
Specific Competences (CE)
The aim of subject “Derecho Financiero y Tributario I” (Tax Law I) is to provide students with:
- The legal knowledge on financial issues from both public revenue and expenditure perspectives.
- The overview of different kind of public revenues, focusing on taxes.
- The knowledge on formal and material aspects of Tax Law regarding the General Tax Act.