2 \ VOLUME 2. Organization of Public Finance and Tax Law.

2 \ VOLUME 2. Organization of Public Finance and Tax Law.

  • The Spanish tax system.
  • The State Tax Administration Agency.
  • Tax Law.
  • Rights and guarantees of taxpayers. 
  • The application of taxes: information and assistance.
  • The formal obligations of taxpayers.
  • Common rules on tax actions and procedures.
  • Tax returns: Concept and classes. 
  • Obtaining information with tax significance.
  • Actions and tax management procedure. 
  • Actions and inspection procedure
  • Precautionary measures in the inspection procedure.
  • The extinction of the tax debt (I). 
  • The extinction of the tax debt (II).
  • The collection procedure in voluntary period.
  • The collection in the executive period. 
  • Seizure.
  • Types of embargo.
  • Deposit and Disposal of the seized assets.
  • The procedure against those responsible.
  • The review of acts of a tax nature in administrative proceedings. 
  • The Personal Income Tax.
  • The Value Added Tax: concept and nature.

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