2.- Substantive Tax Law. Teaching unitCourses:CURRENT BASES OF FINANCIAL AND TAX LAWYear: Year 2 of Bachelor's in LawDegree: Bachelor's in LawDescriptionAnalysis of the various tax categories. Definition and content of the legal - tax relationship. The content of the tax liability: subject and quantification of the tax liability.ObjectivesThe student will be able to learn, in a concrete way and in the taxation filed, the legal regime of the tax liability, ie all aspects related to accrual, parties involved therein, the necessary elements for quantification, and extinction.SubjectsLecture topics2.1. Tax categories. I. The tax. II. The fee. III. The special levy.2.2. The tax liability (I). I. The legal - tax relationship: concept and content. II. The tax liability. III. The taxable event. IV.- The tax exemption2.3. The tax liability (II). I. The active parties of the tax liability. II. The liable tax parties. III. 2.3. The tax debtors: taxpayer and substitute. IV. Other tax debtors; especially, tax liability guarantor.2.4. The tax liability (III). I. The elements of quantification of the tax liability: tax base, net tax base, tax rates, tax due and tax debt. Accesory obligations. II. The extinction of the tax liability. In particular, payment and prescription as ways of extinguishing the tax liability. III. The warranties of the payment of the tax liability.Laboratory topicsPractical examples concerning the classification of Public law revenues of a Public Administration.Case studies on the qualification of each of the tax categories.Practical examples related the determination of the essential elements of various taxes.Practical examples in which payment is examined as general extinction of the tax liability and other forms provided in our tax law for the extinction of the tax liability.