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Fundamentals of Tax Law

Fundamentals of Tax Law ampliar imagen

  • Pérez de Ayala, José Luis.
  • Pérez de Ayala Becerril, Miguel.
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    • Editorial: Dykinson
    • ISBN: 978-84-1122-099-6
    • Páginas: 208
    • Dimensiones: 17 cm x 24 cm
    • Plaza de edición: Madrid , España
    • Encuadernación: Rústica
    • Idiomas: Inglés
    • Fecha de la edición: 2022
    • Edición: 1ª ed.

    Información detallada:

    Resumen del libro

    Let us begin by defining the scope of this manual; with it we have not intended to tell, to narrate, the laws in force, but to expose the principles and concepts that compose its legal-positive logic. We have not intended to offer information, but, as far as possible, to provide training. Thus, we have only alluded to the doctrinal polemics, without going into their detail; for this reason, often, we have exposed in the discussed and debatable topics, only the opinion of the majority of the authors, even if it did not coincide with ours. Or, in other cases, the most pragmatic or useful interpretation (even if it was not the most theoretically refined), as long as it had sufficient scientific basis. In short, this book is intended to be a basic training tool, a working tool for the interpretation of the regulations in force. The aim, therefore, that we have pursued, has been to make an accessible book in which the reader will find a useful tool to understand the logic of our positive Tax Law. Thus, we try to guide the student interested in these tax issues; not forcing him, then, to an excessive memoristic effort, but preparing him to UNDERSTAND the legislation and its jurisprudential interpretation as far as Spanish taxes are concerned.  


    Índice

    CHAPTER I. THE CATEGORIES OF TAXATION

    I. THE POWER TO TAX. ARTICLE 133 OF THE SPANISH CONSTITUTION

    II. THE LEGAL-TAX RELATION

    CHAPTER II. CLASSES OF TRIBUTES

    I. CONCEPT AND CONSTITUENT ELEMENTS OF THE TRIBUTE: PRELIMINARY IDEAS

    II. DISTINGUISHING THE DIFFERENT TYPES OF TRIBUTES – TAXES, PUBLIC FEES AND SPECIAL ASSESSMENTS - BASED ON THE FACTUAL ASSUMPTIONS TO WHICH THE LEGISLATOR LINKS, RESPECTIVELY, THE OBLIGATION TO PAY

    CHAPTER III. SOURCES AND PRINCIPLES OF TAX LAW

    I. INTRODUCTION TO THE THEORY OF THE SOURCES OF TAX LAW

    II. THE GENERAL TAX LAW AND OTHER ESSENTIAL LAWS IN THE TAX FIELD

    III. THE CONSTITUTIONAL LEGAL PRINCIPLES IN TAX MATTERS: THE PRINCIPLE OF RESERVATION OF LAW

    IV. THE MANAGEMENT PRINCIPLES OF THE TRIBUTARY SYSTEM: PRINCIPLES OF ECONOMIC CAPACITY, GENERALITY, EQUALITY AND TAX PROGRESSIVITY. THE NON-CONFISCATORY OF TAXES

    CHAPTER IV. INTERPRETATION AND APPLICATION OF TAX RULES

    I. THE NATURE OF TAX LAWS AND THEIR APPLICATION IN TIME AND SPACE: DISTINCTION BETWEEN MATERIAL TAX LAW RULES AND FORMAL TAX LAW RULES

    II. THE SPECIFIC PROBLEMS OF INTERPRETATION AND APPLICATION OF TAX RULES

    III. LAW FRAUD AND THE ECONOMY OF CHOICE

    IV. THE ANTI-FRAUD OR ANTI-ELUSION CLAUSE IN TAX LAW: THE SO-CALLED CONFLICT IN THE APPLICATION OF THE RULE (ARTICLE 15 L.G.T.)

    V. SPECIAL REFERENCE TO THE QUALIFICATION OF TAXABLE EVENTS

    VI. THE TAX TREATMENT OF SIMULATED ACTS AND BUSINESSES

    CHAPTER V. THE DEFINITION OF THE TAXABLE EVENT IN TAX LAWS

    I. THE TAXABLE EVENT

    II. TAXABLE EVENT, EXEMPTION AND NON-SUBJECTION

    CHAPTER VI. THE DEFINITION OF TAX SUBJECTS IN TAX LAWS

    I. ACTIVE SUBJECT

    II. THE TAX OBLIGED

    III. THE TAXABLE PERSON OF THE TAX OBLIGATION: TAXPAYER AND THE SUBSTITUTE OF THE TAXPAYER

    IV. THE WITHHOLDERS

    V. THE PERSON RESPONSIBLE EX-LEGE OF THE TAX

    VI. THE SUCCESION OF TAX OBLIGATIONS

    VII. THE ABILITY TO ACT IN TAX LAW. BODIES WITH NO LEGAL PERSONALITY: ARTICLE 35.4 LGT. THE REPRESENTATION

    VIII. THE TAX DOMICILE. REAL AND PERSONAL OBLIGATION TO CONTRIBUTE

    CHAPTER VII. AN OVERVIEW OF THE APPLICATION OF TAXES

    I. THE APPLICATION OF TAXES. INTRODUCTION

    II. THE BASIC LEGAL CONCEPTS OF THE MANAGEMENT PROCEDURE: ADMINISTRATIVE POWER AND PROCEDURE

    III. THE APPLICATION OF TAXES IN THE GENERAL TAX LAW

    CHAPTER VIII. THE ASSESSMENT OPERATIONS (OR APPLICATION OF THE QUANTITATIVE ELEMENTS) OF THE TAXES (I). THE QUANTITATIVE ELEMENTS

    I. CONCEPT OF ASSESSMENT

    II. ANALYSIS OF THE QUANTITATIVE ELEMENTS OF THE TAX IN THE LEGISLATION

    III. THE TAX DEBT

    CHAPTER IX. THE ASSESSMENT OPERATIONS (OR APPLICATION OF THE QUANTITATIVE ELEMENTS) OF THE TAXES (II). THE DYNAMICS OF ASSESSMENT

    I. INITIATION OF THE MANAGEMENT PROCEDURES

    II. THE TAX STATEMENT. CONCEPT AND MODALITIES

    III. THE ASSESSMENTS. TYPES. (ART. 101 GTL)

    IV. THE NOTIFICATION

    CHAPTER X. THE ADMINISTRATIVE ACTIVITIES OF VERIFICATION AND INVESTIGATION IN THE APPLICATION OF TAXES (I)

    I. CONCEPT AND TYPES OF VERIFICATION

    II. THE VERIFICATION PROCEDURES WITHIN THE MANAGEMENT PROCEDURE

    III. TAX INSPECTION. CONCEPT AND REQUIREMENTS

    IV. THE PROCEDURE OF INSPECTION

    V. DOCUMENTING THE INSPECTION

    VI. TYPES OF ACTS

    VII. THE POSITION OF THE PARTIES IN THE INSPECTION PROCEDURE

    CHAPTER XI. THE ADMINISTRATIVE ACTIVITIES OF VERIFICATION AND INVESTIGATION IN THE APPLICATION OF TAXES (II) THE MANAGEMENT BODIES

    I. THE VERIFICATION OF VALUES IN THE CAPITAL TRANSFERS & DOCUMENTED LEGAL ACTS TAX AND IN THE INHERITANCE AND GIFT TAX

    II. DATA VERIFICATION AND LIMITED VERIFICATION PROCEDURES BY THE MANAGEMENT BODIES

    III. THE EVIDENCE IN TAX PROCEDURES

    IV. RECAPITULATION ON THE SIGNIFICANCE OF THE PROCEDURE FOR THE APPLICATION OF TRIBUTES AND ITS EFFECTS ON THE LIFE OF THE MATERIAL TAX OBLIGATION

    CHAPTER XII. THE CANCELLATION OF THE TAX DEBT (I). COLLECTION OF THE TAX

    I. INTRODUCTION

    II. PAYMENT: FUNCTIONS AND REQUIREMENTS

    III. SPLIT AND DEFERRAL OF THE PAYMENT

    IV. EFFECTS OF THE PAYMENT

    V. THE ENFORCEMENT PROCEDURE

    VI. PRIVILEGES AND GUARANTEES OF THE TAX CREDIT

    CHAPTER XIII. CANCELLATION OF TAX DEBT (II). OTHER CANCELLATION METHODS

    I. THE STATUTE OF LIMITATIONS AS A FORM OF CANCELLATION OF TAX OBLIGATIONS

    II. OTHER FORMS OF CANCELLATION

    CHAPTER XIV. THE SANCTION OF INFRACTIONS OF THE TAX RULES

    I. APPLICABLE LAW REGARDING TAX INFRACTIONS AND SANCTIONS

    II. TYPES OF INFRACTIONS AND THEIR LEGAL NATURE

    III. THE PRINCIPLES OF THE SANCTIONING POWER IN TAX LAW

    IV. TAX SANCTIONS AND THEIR APPLICATION

    V. THE CANCELLATION OF SANCTIONS: FORGIVENESS

    CHAPTER XV. REVIEW OF THE TAX APPLICATION

    I. THE REVIEW PROCESS

    II. REVIEW BY THE STATE AND THE AUTONOMOUS COMMUNITIES

    III. REVIEW AT THE LOCAL LEVEL

    IV. SPECIAL PROCESSES




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