A materia céntrase na análise dos aspectos troncales do Dereito Financeiro e Tributario, examinando fundamentalmente os elementos esenciais dos tributos, así como os procedementos de aplicación dos mesmos.
(*)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.