Curso de derecho financiero y tributario

Synopsis of Curso de derecho financiero y tributario

The "Course of Financial and Tax Law" by professors Martín Queralt, Lozano Serrano, Tejerizo López and Casado Ollero constitutes an exhaustive analysis of the tax and budgetary regulations in force in Spain, both at the state and regional and local levels. The examination of the problems raised by the so-called General Part of Tax Law is carried out with a solid doctrinal contribution, in which jurisprudential and administrative doctrine finds generous accommodation. The constitutional principles, liquidation, inspection, collection, tax infractions and sanctions, economic-administrative claims, in addition to the tax crime and the contentious-administrative appeal, are analyzed in view of the General Tax Law and the Regulations that develop it, as well as other important recent regulations. Also the General Part of Budget Law is treated in depth and extension, incorporating the latest developments derived from the Stability Law or budgetary programming based on multi-year scenarios and the regulations derived from community guidelines in the field of the fight against the economic crisis. The analysis of the Special Part of Tax Law includes state, regional and local taxes, with attention to frequent modifications and reforms, such as the latest in VAT and Special Taxes.