Financial & Tax Law I

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.

Course will consist of 60hrs of in class work and 90 hrs of independent work outside the classroom.