Learning outcomes of the curricular unit

Initial contact with the subject of Tax Law.
Study of the General Theory of the fiscal-legal relationship.
Systematic study of the legal subject of Income Tax.

Syllabus

I - Tax
1 - Concept
2 - Related categories
3 - Some classifications

II - Legal Tax system 
4 - Constitucional principles
5 - European Union Law
6 - International treaties
7 - Laws
8 - Regulations
9 - Contracts
10 - Interpretation and integration of tax laws
11 - Anti-abuse clauses
12 - Application of tax law in time and space 

III - Fiscal-legal relationship
13 - Tax administration and tax payers
14 - Substitution of taxpayer
15 - Tax liability
16 - Sub-rogation and legal succession
17 - Extinction of tax obligation

IV - Tax activity
18 - Administration of tax disputes (brief reference)

V - Income tax of individuals
19 - Tax reform of the eighties
20 - Personal applicability
21 - Tax unity
22 - Taxable income
23 - Tax phases
24 - Various categories of income
25 - Aggregation
26 - Allowances
27 - Taxes and Fees
28 - Tax deductions 
29 - Payment
30 - Filing and payment obligations 
31 - Fiscal transparency