by Juan Martín Queralt, Carmelo Lozano Serrano, José Manuel Tejerizo López, Gabriel Casado Ollero · Grupo Anaya Publicaciones Generales · tapa blanda · ISBN 9788430972326
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«Curso de Derecho Financiero y Tributario» is the manual by Martín Queralt, Lozano Serrano, Tejerizo López and Casado Ollero, published by Tecnos in paperback.
Analysis of the Spanish tax and budgetary system, from constitutional principles to the practical application of taxes. It covers management, inspection, collection, infractions and sanctions, tax crime and review procedures, and completes the study with state, regional and local taxes and with budgetary law.
Twenty-eighth edition, revised and updated, published in 2017. It includes the 65 amendments to the General Tax Law introduced by Law 34/2015 and the 2014 reforms of personal income tax, corporate tax and VAT.
Aimed at students, civil service exam candidates and legal professionals who need an up-to-date work on taxation and budgets.
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