La asignatura se centra en el análisis de los aspectos troncales del Derecho Financiero y Tributario, examinando fundamentalmente los elementos esenciales de los tributos así como los procedimientos de aplicación de los mismos.
Contingency plan
1. Modifications to the contents
2. Methodologies
*Teaching methodologies that are maintained
*Teaching methodologies that are modified
3. Mechanisms for personalized attention to students
4. Modifications in the evaluation
*Evaluation observations:
5. Modifications to the bibliography or webgraphy
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.