RJUR-5572 General Theory on Taxes and Tax Hermeneutics
Grants students an introduction to the notion of tax and its different species as well as to the concept of tax obligation and its elements. Likewise, it provides them with an approach to the sources of Tax Law that provide the necessary tools to better understand and analyze taxes. Finally, it illustrates the different interpretation techniques of tax regulations from the legal and New Law perspectives.
Instructor
Angel Vallejo Pablo
Catalog page for this course