The partial text of Law 40/1975, approved by Royal Decree 3046/1977, of 6 October, provides in its article 70, 1, that by the Directorate General of Local Administration prior report of the National College of Secretaries, In the case of the local authorities, the minimum bases and programmes for oppositions of access to the selective courses and, where appropriate, the various categories of the national bodies, shall be approved. the appropriate calls for oppositions for access to these courses, which shall be carried out by the Institute for Local Administration Studies.

Estimating that this Directorate General of Local Administration should comply with the aforementioned forecasts in respect of the National Body of Depositary of Local Administration, on a proposal from the Institute of Studies Local administration and once issued the precept report of the National College, has resolved:

First.-Approve the minimum bases and programs of the opposition of access to the selective course for entry into the National Body of Depositary of Local Administration that are incorporated as Annexes I and II of this Resolution, by repealing the minimum bases and programme approved by the Resolution of this Directorate-General dated 1 December 1978, as corrected by the date of 12 January 1979.

Second.-To authorize the Institute of Local Administration Studies to be called opposition of access to the selective course to obtain the title of Depositary of Local Administration, fixing in 40 the number of places to provide. The call will be accommodated in the minimum bases and program; in Royal Decree 3046/1977 of 6 October; in the Regulations of Officials of Local Administration of 30 May 1952, in the unmodified by the provision The Court of State held that the Court of State held that the Court held that the Court held that the Court of

Madrid, 11 May 1982.-The Director General, Francisco Javier Soto Carmona.

ANNEX I

Bases for opposition of access to the selective course for entry into the National Body of Local Administration Depositories

First.-The calls for opposition shall be in accordance with the provisions of Royal Decree 3046/1977 of 6 October 1977; to the Regulations of Officials of Local Administration, approved by Decree of 30 May 1952, in which object to the above mentioned text of Law 41/1975; to the General Regulation for Income in the Civil Service, approved by Decree 1411/1968 of 27 June, and to the other complementary provisions that are applicable, as well as to the provided for in this Resolution and its Annexes.

Second.-The notice will expressly indicate the number of places to be provided by the corresponding tests, the conditions of the applicants, the deadlines for the submission of instances by the opponents, the dates for the conduct of the tests and the proposal for the appointment of the approved opponents to the competent authority, as well as the presentation by those opponents of the documents proving that they meet the requirements of the call.

Third.-The Court to judge the opposition shall be presided over, unless the Director-General of Local Administration, by the Director of the Institute of Local Administration Studies or a person to whom he delegates, attends, and shall be in the form and number to be determined by the Standing Committee of the Board of Trustees of the Institute for Local Administration Studies. The members of the Court shall be appointed by the Director of the Institute for Local Administration Studies.

In any case, a numerary Professor of the University appointed by the Director of the Institute of Local Administration Studies, as well as a representative of the National College of Secretaries, must be a part of the said Court. International Financial Controller and Depositary of Local Administration, proposed by its President.

Fourth.-Opponents must perform the following exercises, which will be mandatory and eliminatory:

First exercise: It will consist of developing in writing for a maximum period of two hours an issue of general character related to the opposition program, but without adhering to specific headings of the same. The Court, at the time of the examination, will propose two topics, among which the opponents will freely choose the subject to be developed; the proposed topics will correspond: one to subjects of economy and one to subjects of political and administrative law.

Second exercise: This will consist of orally, for a maximum period of forty minutes, three subjects, drawn to the fate of those included in the program of the opposition, and must be developed by the opponent, by the order they set out, a subject of economics, a subject of political and administrative law and a subject of civil and commercial law.

Third exercise: This will consist of orally, for a maximum period of thirty minutes, three subjects, drawn to the fate of those included in the program of the opposition, and must be developed by the opposition party. the order that they enunciate, a topic of Local Administration, a topic of Public Finance and a topic of labor law and criminal law.

Fourth financial year: This will consist of a written resolution, for a maximum period of four hours, one or more financial and statistical mathematical problems and in developing one or more higher accounting assumptions, which the Court shall determine in the field of the specific programme of these matters.

In the oral exercises, the opponent will have a maximum period of ten minutes, before starting the exhibition, for the drafting of a plan or personal notes that he will be able to use in the development of the exercise. After the oral presentation, the Tribunal will be able to hold a dialogue with the opposition, for a period of ten minutes, on issues related to the issues that it has developed.

Written exercises may be read to the Tribunal by the opponents, if they consider it appropriate.

On a voluntary basis, opponents will be able to submit to a fifth exercise to accredit knowledge of English, or French, or German.

Fifth.-The selective course will be organized by the Institute of Local Administration Studies. Those admitted to it will be appointed officials in practice during the stay at the National School of Local Administration.

Among the subjects of the selective course will necessarily be the one of "National and local public sector accounts".

The qualification obtained in the course, plus the score reached in the opposition, will determine the final order of appointment of the candidates for integration into the National Body of Depositary of Local Administration.

ANNEX II

Minimum Program for Access to Selective Course Access Opposition to the National Body of Local Administration Depositories

I. ECONOMY

Topic 1. Economics as a science: concept, object and content. Evolution of pre-classical, classical and neoclassical economic thinking.

Theme 2. Marxist economic thinking. The economic thought of Keynes and its current importance.

Topic 3. The economic systems. The market economy system. The centralised management system of economy. Mixed systems.

Topic 4. Theory of consumption. The economic unit of consumption and human needs. The utility and its laws. The balance of the consumer.

Topic 5. Demand theory: income and substitution effects. The curves demand. The elasticity of the demand function. The consumer surplus. Modern contributions.

Topic 6. Production theory: the function of microeconomic production. The balance of production.

Topic 7. The theory of costs and yields. The optimal dimension of the company in the short and long term. Economies of scale.

Topic 8. The market for consumer goods: classes. The formation of prices in the different market types. Intervention and regulation of the markets.

Topic 9. The market for the factors of production. The formation of factor prices. The laws of distribution under different market conditions. Alternative theories of distribution.

Topic 10. The theory of distribution: theory of land rent and its generalization. The work as a factor of production in supply and demand. The formation of salary. Institutional factors in the labour market.

Topic 11. Capital as a factor of production, its different conceptions. The interest rate: concept and determination. The business factor and its remuneration. Different theories about profit.

Topic 12. Analysis of the overall balance. The interaction of the markets. The economy of welfare: optimal economic. Externalities and market failures. Public goods.

Topic 13. Macroeconomic Measures. Valuation and aggregation issues. Product, Income and National Spending. The National Accounts.

Topic 14. Global demand. Savings, consumption and investment. The multiplier effect of the investment. The accelerator effect.

Topic 15. Structure of the financial system. Money: concept, functions and classes. Monetary systems. Spanish monetary system.

Topic 16. The money supply: its components. Money market and capital market. The Central Bank, commercial and industrial banks. Other banking and non-bank financial intermediaries.

Topic 17. The demand for money: influence on the level of prices, income and wealth. Value of money and price level. Quantitative theory and speed of circulation. Modern revision of this theory.

Topic 18. Inflation: concept and classes. The social and economic effects of inflation. Inflation control: stabilisation programme. Deflation: concept and effects. The revival. Inflation and stagnation.

Topic 19. Cycles and economic fluctuations: concept, phases and varieties. Economic growth. Explanatory theories. Economic development. The underdeveloped countries.

Topic 20. Economic policy: concept and its nature. Aims and means of economic policy. Economic policy and economic systems. Sectoral policies.

Topic 21. Tax policy: concept. Fiscal policy and stability and development. The redistributive effects of fiscal policy.

Topic 22. Regional and urban economy. The spatial effects of economic growth. The regional development policy.

Topic 23. Economic structure of Spain: population. The National Income evolution, composition and distribution. The primary sector.

Topic 24. Economic structure of Spain: the industrial sector. The service sector. The external sector. The public sector.

Topic 25. International economic structure. International trade. The international monetary system. The process of European and global economic integration.

II. ADMINISTRATIVE POLITICAL LAW

Topic 1. The State. Concept and elements. The rule of law.

Theme 2. The theory of the division of powers: evolution and current meaning. The forms of government.

Topic 3. The Constitution. Origins of constitutionalism. Concept and classes of Constitutions. Fundamental principles of the Spanish Constitution of 1978. Constitutional reform.

Topic 4. The defense of the Constitution. The Constitutional Court. Organisation and powers of the Spanish Constitutional Court. The control of the constitutionality of laws.

Topic 5. Constitutional rights and duties. The doctrine of public liberties. Rights and duties of Spaniards in the Constitution. Guarantees and suspension of fundamental rights. The Ombudsman.

Topic 6. Political representation: principles and main theories. Electoral systems. Political parties.

Topic 7. The forms of the Head of State. Special consideration of the Crown. The Executive Branch. Organs of the Executive Branch. The Spanish Government.

Topic 8. The Legislative Branch. Organizational systems. The Spanish Courts: structure and composition. The functioning of the Chambers.

Topic 9. The Judiciary. Concept and nature. Organizational systems. The Spanish judicial organisation. The Council of the Judiciary.

Topic 10. Territorial forms of the State. The territorial organization of the State in the Spanish Constitution: general principles. The exercise of the right to autonomy in the Spanish Constitution.

Topic 11. The Autonomous Communities. The Statutes. Organisation and competences. Relations between the State and the Autonomous Communities.

Topic 12. The Public Administration and Administrative Law: the concept of Administration in the evolution of Administrative Law. The Administration as a legal person. The positive concept of Administrative Law. Limits for the application of administrative law: criteria for the application of private law.

Topic 13. The legal/administrative order: unitary structure and plurality of sources. Characters. The general principles of law. The Law. Legislative power holders. Classes of laws: Organic laws, ordinary, basic, principles and harmonization. The Decree-laws. The legislative delegation: its classes.

Topic 14. The Rules of Procedure. Constitutional basis for regulatory authority. Class of Regulations. Principles governing the relationship between Law and Regulation, formal and substantial limits of regulatory authority. Unique inabilitability of the Regulations. Illegal regulations. Circulars, instructions and service orders. The custom.

Topic 15. The autonomous rules. Relations with the state system. Conflicts and the prevalence of state law. The Automatic Laws. The Regulations of the Autonomous Communities.

Topic 16. The legal personality of the Public Administrations. Typology of the Public Entes, Special consideration of the institutional administration.

Topic 17. The theory of the administration and its legal situations. The general administration and its legal capacity and its ability to act. The legal situations of the administered. The subjective rights of the administered. The participation of those administered in the administrative functions.

Topic 18. The principle of legality of the Administration. Techniques of attribution of power. Irrigated and discretionary powers.

Topic 19. The administrative act. Concept. Classes. Elements.

Topic 20. The administrative procedure. Concept and classes. Regulation of the administrative procedure in our law. General principles. The stakeholders.

Topic 21. Stages of the general procedure. Special procedures. The administrative silence. Defense against the material inactivity of the Administration

Topic 22. The effectiveness of administrative acts. Conditions of effectiveness, in particular notification and publication. The retroactivity of administrative acts. Administrative acts subject to suspension or termination conditions. The suspension and its classes.

Topic 23. The implementation of the administrative act. The administrative action. The administrative act as the title of the execution. Means of enforcement.

Topic 24 The theory of invalidity of the administrative act. Absolute nullity. Nullability. Validation and conversion. Non-invalidating irregularities.

Topic 25. The revocation of administrative acts, Classes. Revocation for reasons of legality: The review of trade, Revocation for reasons of opportunity.

Topic 26. The contracts of the Administration in general. Nature and classes. The figure of the administrative contract Historical form and current sense. Administrative contracts and private contracts of the Administration in the current system. Elements of the contracts.

Topic 27. The general procurement procedure: the procedure and preparation of the contract; the freedom of competition and its exception; the selection of contractors; the formalization of the contract. Guarantees of recruitment. The nominated contracts.

Topic 28 Content and effects of administrative contracts. The prerogatives of the Administration. The financial balance of contracts. The price review.

Topic 29. The invalidity of administrative contracts: the doctrine of the separable acts. The resolution of the administrative contracts; causes, modalities and effects, the assignment of the contract and the subcontract.

Topic 30. The administrative resources. Concept and meaning. Classes. The administrative procedure on appeal: General principles. The ordinary resources of raising and replenishment. The appeals and review resources.

Topic 31. The judicial-administrative jurisdiction: Nature. Organizational systems. Extension and limits of the administrative-administrative jurisdiction. Organs of the judicial-administrative jurisdiction. Parts in the process. The procedure in first or only instance. The statement and its execution, appeals against the sentences.

Topic 32. The forced expropriation, nature and justification of the expropriation power. The subjects of the expropriation power. The object of the expropriation power, the expropriating cause. The content of the expropriation.

Topic 33. General expropriation procedure. The declaration of need for the occupation of the goods or rights which are the subject of the expropriation. Compensation or fair price. The guarantee of the fair price against delays and currency depreciation. The payment. The declaration of urgency of the occupation of the goods affected by the expropriation.

Topic 34. The responsibility of the Public Administration. Evolution. Budgets Effectiveness of the repair, The action of responsibility. Responsibility for administrative acts.

Topic 35. The forms of administrative action. The promotion and its means. Special study of grants. The administrative police Classes. Techniques of the police action.

Topic 36. The concept of public service: Its evolution. Virtual or improper public services. The modes of public service management. Direct management.

Topic 37. The concession, Concept, nature and classes. Personal, real and formal elements. Powers of the Administration. Rights and obligations of the concessionaire. Dealer relationships with users. Extinction of the concession.

Topic 38. The lease. The concert, The Mixed Company and the interested management. The consortium.

Topic 39. The public domain: Concept and nature, The criterion of affectation. The demanial mutations. Elements of the public domain: Subject, object and destination. Legal status of the public domain. Use and use; special study of the concession and the demanial reserve.

Topic 40. The private equity of the Public Entities: Delimiter criteria. Legal regime-Powers of the Administration and regime of acquisition, use and disposal.

Topic 41. The administrative organisation. Structural criteria Legal principles of the administrative organisation.

Topic 42. Organization of the State Administration > Peripheral administration, State institutional administration >

Topic 43. Classes of staff at the service of public administrations. Notion of public official, The service relationship between the official and the public entity: His characters, birth and nature. of the public body and acquired rights of the officials. Organic relationship and service relationship.

Topic 44. The economic model of the Spanish Constitution. Public intervention techniques in a market economy: Your limits.

Topic 45. The economic public sector. The nationalisations. Public Enterprises: Principles of organization. The public authorities for management: The INI.

III. CIVIL AND COMMERCIAL LAW

Topic 1. The legal standard Characters and requirements. General effectiveness of the rules. The fraud of law. Interpretation of the rules. Lagoons of Law The analogy.

Topic 2. The person. Legal capacity and capacity to act. The marital status The age. Nationality. The civil neighbourhood. The absence. The incapacitation.

Topic 3. Legal persons: Their nature. Constitution, capacity, domicile, nationality and extinction of legal persons. Classes of legal persons.

Topic 4. The legal action of the person. The representation. The proxy. The legal business. Concept, classes and elements.

Topic 5. Influence of time on legal relations. Concept of time. The expiration. The prescription and its classes.

Topic 6. The obligation. Sources of the obligations. Elements and classes of obligations The fulfilment of the obligations: The debtor's default.

Topic 7. The guarantees of the obligation. Bail, The defense of the right of credit. Modification of the mandatory relationship. Extinction of the mandatory relationship.

Topic 8. The contract: Concept and elements. Classes of contracts. Vices of contracts. Non-existence, nullity and nullability. Termination of contracts

Topic 9. The contract of sale. Concept, nature and classes Personal, real and formal elements. Content of the sale. He backtracked.

Topic 10 The Lease: Your Classes. The urban leases Principles of the Urban Leases Act.

Topic 11. The real rights: Concept, nature and classes. Constitution and acquisition of real rights. Possession. Classes and effects. The possory protection. Theme 12. The Land Registry. Register rights. Mortgage principles. Effectiveness of the Register in relation to third parties.

Topic 13. The right of ownership. Constitutional guarantees of private property. Property classes. The community of goods and rights and their classes. Actions for the defence of property rights.

Topic 14. Real rights of guarantee. The garment. The mortgage: Concept and classes. The voluntary mortgage: Requirements, object and extinction. Assignment of mortgage loans.

Topic 15. Legal Mortgages Assumed. Priority of appropriations in favour of the Treasury. Effects of the mortgage. Procedures for the effectiveness of mortgage credit. Extinction of the mortgage.

Topic 16. The Commercial Company. Doctrines on their legal nature. Elements. Doctrinal and legal concept of merchant. Capacity conditions. Disabilities and prohibitions.

Topic 17. The Mercantile Society. Concept, nature and classes. The partners. The social heritage General requirements of the constitution. The so-called irregular society. The Mercantile Register.

Topic 18. The Society would comanditaria. The Limited Liability Company: Requirements of the Constitution; Administration and Representation; Economic Regime.

Topic 19. The Anonymous Company. Constitution. Social writing and statutes. Organization. Rights and duties of partners: Impeachment of social agreements.

Topic 20. Equity and share capital of the Company. Actions: Classes. Increase and reduction of social capital. The reserves. Issuance of obligations.

Topic 21. Modification, transformation, merger, dissolution and liquidation of commercial companies. The phenomena of economic concentration and partnerships of societies. Legal problems. Degrees of attachment. Protection of creditors. Communication of responsibility between the United Societies. Companies Companies and temporary groupings of companies.

Topic 22. The Mercantile Register. Content and organization. Legal significance of the Trade Register. Main regulatory standards of your current organization.

Topic 23. Securities securities. Concept, content and classification of securities securities. Nominative titles: Concept and circulation. Bearer titles: Concept, classes and circulation.

Topic 24. The check: Requirements and modalities. Expiration, payment and protest of the check. Actions that correspond to the unpaid check holder.

Topic 25. The letter of change. Constitution and effects of the exchange obligation. Acceptance and endorsement. The endorsement. The payment. He protested and the shares would change.

Topic 26. Bank contracts. Characters in the bank contract. Banking secrecy. Classification of bank contracts. The bank deposit.

Topic 27. Bank loans. The opening of credit: Concept, nature and classes. Arrangements for contracts for the opening of credit. The documentary credit. The bank discount

Topic 28. The mercantile entrenchment. The bank guarantee. Stock pignoration. Mortgage would be movable. Contracts for sale in instalments.

Topic 29. The suspension of payments. Budgets for the suspension of payments. Effects of the suspension of payments. Bodies of the suspension of payments. The Convention. The debts to the municipal treasury in the suspension of payments.

Topic 30. Bankruptcy. Concept and classes. Effects of bankruptcy. Organs of bankruptcy. Operations and solutions of bankruptcy.

IV. ADMNLSTRATION LOCAL

Topic 1. The local regime. Constitutional principles of the Local Administration in Spain. Institutional guarantee of local autonomy. Content and limits of autonomy: Doctrine of the Constitutional Court.

Topic 2. Sources in the local order. State Legisiation on Local Regime: Its Constitutional Basis and Nature. Local autonomic legislation: Its relations with the state. Problems of the application to the local entities of the state and autonomous laws of a sectorial nature.

Topic 3. Local ordinances and regulations in Spanish law. Municipal ordinances in historical law and in comparative law. The municipal regulations as sources of the law and the manifestation of autonomy. The relations of the local regulations with the Laws and Regulations of the State and Autonomous Communities.

Topic 4. The regulatory authority of the local authorities. Incumbent organs. Ordinances and Regulations: Your distinction and classes. The procedure for drawing up and approving Regulations and Regulations. The publication of local standards. Limits of local regulatory authority. The camps.

Topic 5. Local Entities: Classes. The municipality. Concept. The municipality as the basic entity of the territorial organization of the State-as a representative entity of the local Entes and as a public services organization. Structures of the Spanish municipalities: Classification criteria.

Topic 6. Elements of the municipality: The territory. The municipal population: Classification. The registration. Rights of the neighbours. The neighborhood participation in the Local Administration. Rights of foreigners.

Topic 7. The municipal organization. Systems of comparative law of municipal government. Principles of Spanish law. The local authorities: Their status.

Topic 8. The local elections. Evolution in Spanish historical law and principles of the electoral legislation in force The political parties in the local representation. The constituency. Electors and eligible. The Electoral Administration.

Electoral procedure.

Topic 9. The Mayor: Historical Evolution. Appointment and termination. Competence. The Mayor's Lieutenants. Mayors of Pedanites and Barrio-Legal Regime of the Mayor's Activity: Resources and Responsibility.

Topic 10. The full Town Hall: Composition and functions. Other collegiate bodies with decision-making functions. Information commissions. The District Boards.

Topic 11. Special municipal schemes. Charter regime, open council. Special regime for the municipalities of less than five thousand inhabitants. Regime of government and administration of big cities.

Topic 12. The Metropolitan Areas. Metropolitan government systems. The organizational formulas in Spanish law. The Metropolitan Communities.

Topic 13. Communities and Groups of Municipalities. Creation, organisation and competences. The Region in Spanish local law. Communities of Villa and Tierra. The Minor Local Entity: organization and competencies.

Topic 14. The Province as a local entity. The historical process of configuration of the Province as Local Entity. The province in the Spanish Constitution of 1978: defining traits, The province in the field of Autonomous Communities: Autonomous Communities of the Autonomous Communities; the Diputaciones as territorial administrations of the Autonomous Communities. Special provincial schemes.

Topic 15. Government organs and administration of the Province: the constitutional framework. Composition and integration of the Diputations The Permanent Commission. The President of the Diputación, the attributions of the various governing bodies.

Topic 16. General theory of local competences. Systems for determining local competence. The criterion of the prevalent interest and the articulation of competences of the public Entes: own, shared, concurrent and delegated competences. Minimum powers and obligations. Conflicts of competence and powers.

Topic 17. System of sessions and agreements of the local corporations: regulatory norms. The sessions: his classes. The agreements of local corporations: classes and forms. Previous reports of the Secretary and the Financial Controller. Minutes and certifications. The resolutions of the Chairman of the Corporation.

Topic 18. Local specialties of the administrative act. The use of Spanish and other official languages. Suspension and contestation of the local acts by the State Administration and the Autonomous Communities.

Topic 19. Implementation of local administrative acts. The local executive procedure. The award procedure. Subsidiary execution. Coercive penalty. Compulsion about people. Administrative eviction.

Topic 20. The review of local administrative acts. The ex officio review. Administrative and judicial remedies against acts of the Local Corporations.

Topic 21. Local procurement: general principles and peculiarities of the local regime. Special consideration of the extinction of contracts and of guarantees and responsibility in the procurement.

Topic 22. The heritage of the Local Entities. Classification of goods. The local public domain: affectation, disaffection and demanial mutations. Means of protection of the local public domain Regime of use of the public domain.

Topic 23. Property assets of the local entities. The inventory. Communal goods. Acquisition and disposal of own property. Administration, use and use of property assets.

Topic 24. The mountains: Classes and legal status. The neighborhood mounts in common hand.

Topic 25. Municipal works Background and current regulation. Classification of the works. Process of elaboration and approval of works projects. Project implementation. The responsibility derived from the works.

Topic 26. Intervention of the Local Authorities in private activity: Principles and limits. Means of intervention. Legal status of licences.

Topic 27 Public service in the local sphere. Local public services municipality and provincialization. Historical significance and value. Budgets, requirements and procedure for the municipality or provincialization.

Topic 28. Modes of management of local public services.

Topic 29. Arrangements for cooperation in the provision of services. The consortia. Specific characteristics of joint ventures at the local level. The promotion in the local sphere.

Topic 30. The local public function: Classes of officials. The National Bodies of Local Administration: Categories and attributions; selection and training; organic and functional dependency.

Topic 31. Local Administration career officials: Groups and attributions; selection. Employment officials. Contract staff: Classes and legal status.

Topic 32. Rights and duties of local civil servants. Political and trade union freedoms. Administrative situations.

Topic 33. Remuneration scheme. Passive rights and social security of local officials. Extinction of the functionarial relationship.

Topic 34. The administrative responsibility of local officials. Disciplinary regime. Civil and criminal liability of local authorities and officials.

Topic 35. Local competence in the field of supplies: Mataderies, markets, fish auction, food establishments Public supply services.

Topic 36. Local health skills: Sanitation, collection and treatment of solid waste. Local competences in the field of movement and urban transport. Bus stations. The regulation of the taxi service.

Topic 37. Local competences in the field of education and culture. Health skills. Beneficence and social assistance. Skills in housing, tourism and sports.

Topic 38. Cooperation and cooperation between local authorities. Assistance to local authorities: Modes. The Provincial Plan of Works and Services. Community action and special action areas.

Topic 39. Urban planning: The system of plans. Special consideration of the Municipal General and Partial Plans. The subsidiary rules.

Topic 40. Urban planning and the right of property Soil classes. Techniques for the redistribution of benefits and burdens derived from planning.

Topic 41. The execution of the planning. The systems of action.

Topic 42. The Urban License: Concept, Characters and Effectiveness. Urban discipline. Responsibility for urban planning.

V. PUBLIC FINANCES

Topic 1. Concept and historical appearance of the budget. Justification for the budget. Characteristics of the budget. The budget cycle.

Theme 2. The classic conception of the budget. The crisis of economic principles. The crisis of political principles. The administrative budget. The cash budget. The budget of the National Income Accounts.

Topic 3. Budgetary formulas and economic stability. The compensatory budget. The cyclical budget. The budget for automatic stabilization, formulas for the economic adaptation of the budget.

Topic 4. The objective of effectiveness and the budget. The functional classification and the execution budget. The budget for programmes. Special analysis of PPBS. The zero-based budget.

Topic 5. The general budget of the State in Spain. Procedure for drafting and approval. The budget of the State > Budget structures. The budget of the autonomous administrative bodies. The budget for programmes in Spain. The zero-based program and budget in Spain.

Topic 6. Public revenue: concepts and classification Analysis of public prices. The concept of the rate and its historical and current significance. The special contributions.

Topic 7. Concept of tax. Elements of the tax. Classification of taxes.

Topic 8. Principles of taxation. The principles of profit: ability to pay; equity. The sufficiency, flexibility and neutrality of taxes.

Topic 9. Effects of taxation. Translation and incidence. Traditional scheme and current scheme. Measure of the economic effects of taxation.

Topic 10. Public debt: concept and classes. Issuance, conversion, consolidation and amortization of securities. Economic effects of public debt. Public debt as an instrument in the policy of stability.

Topic 11. Public expenditure: concept and classification. The growth of public spending. Social policy and public spending

Topic 12. The theory of public goods, The characteristics of 108 public goods: joint offer and non-exclusion. Intermediate or mixed public goods. The private and public provision of public goods.

Topic 13. Selection of public projects. The description of the social costs and benefits of the public project. Valuation: market prices and shade prices. The social discount rate. The criteria of choice between projects. The distributive weights.

Topic 14. The public company. Objectives and control of the public undertaking. Determination of prices. The cost of capital. Profitability of the public company.

Topic 15. General Budget Law (I). General objectives and principles of the L. G. P. The rights and obligations of the Public Finance. The General Budget of the State > The budgets of the commercial, industrial or financial organizations. The programmes for action, investment and funding in State Societies

Topic 16. General Budget Law (II). The intervention of the Administration and the autonomous agencies of the State > Public Debt. The Public Treasury. Public Accounting. The budgets, intervention and accounting of Social Security.

Topic 17. The Spanish tax system: constitutional principles. The new constitutional system of law sources and their impact in the financial field, Application of the tax rules. The tributes and their classes.

Topic 18. The tax legal relationship: concept, nature and elements, The taxable fact: concept and classes. The taxable person. Those responsible for the tribute. The ability to act in the tax order. The tax domicile.

Topic 19. The tax base: Concept and determination regimes. Direct and indirect estimates. Singular objective estimation. The value check. The liquidable basis. The tax rate and the tax liability: elements that make up the latter.

Topic 20. Tax infringements: concept, nature and classes, Sanctions. Waiver of sanctions. The tax offence.

Topic 21. Tax management. Administrative bodies: competition. The tax management procedure. Tax settlements, self-liquidity. The tax consultation. The payment, the prescription and other forms of extinction of the tax liability. Guarantees of tax credit.

Topic 22. The collection of the tributes. Applicable rules. Collecting bodies. The collection staff; their statute. Procedure for the collection of voluntary periods. Collection by direct income, receipts or patents. Extension of time limits for voluntary admission.

Topic 23. Deferral and fractionation of payment of tax debts. Special forms of extinction of tax debts.

Topic 24 Collection Procedure Procedure: Initiation and Completion. Titles to be carried out: issue and procedure. Award Providence: surcharge that you carry with you. Classification of debtors.

Topic 25. Embargo of goods. Embargo on movable property. However, real estate. Disposal of goods.

Topic 26. Suspension of the award procedure Bad credits. The injury of securities. Tercerias.

Topic 27. Tacit legal mortgages. The special mortgage. The administrative resources in the collection procedure.

Topic 28. The accounting collection. Accountability of collection accounts.

Topic 29. Review of acts on administrative channels. ' Special review procedures. The replenishment facility. The economic-administrative procedure (I). Organs of resolution, Capacity, legitimisation and representation of the interested parties. Technical address. Plurality of stakeholders.

Topic 30. The economic and administrative procedure (II). Impeachable acts. Extent of the review body's competence: . Single or first instance procedure. Initiation. Suspension of the contested act, Instruction. Termination; administrative silence. Execution. Resources.

Topic 31. The Spanish tax system. Principles, structure, evolution and current state of reform.

Topic 32. Theory of direct taxation. Taxation on income.

Topic 33. The imposition on the estate and on successions. Nature and scope of the extraordinary tax on the assets of natural persons. The general inheritance tax. Material, spatial and temporal scope of the tax; taxable fact, tax base and tax liability.

Topic 34. Theory of direct taxation. Taxes on consumption. Taxation on the movement of goods. The turnover tax: single-phase and multi-stage tax. Special study of value added tax.

Topic 35. Centralisation and decentralisation: economic arguments in favour of one and the other. Conditions for the optimal design of the spatial structure of public service delivery. Redistribution of income: individual equity (horizontal and vertical) and regional equity.

Topic 36. The constitutional scheme of the Finance of Spanish Public Administrations. The distribution of tax sources among the various territorial administrations. Justification and operation of intergovernmental transfers. The economic obligations of the various public finances: constitutional principles of application in the fields of public expenditure, the contraction and the enforceability of financial obligations.

Topic 37. The Organic Law of Financing of Autonomous Communities: nature and structure. General principles The Council of Fiscal and Financial Policy, Resources of the Autonomous Communities in the LOFCA and the Statutes of Autonomy. Collection of the Autonomous Communities, the Interterritorial Compensation Fund.

Topic 38. Local farms in Spain; constitutional principles. The principle of the reserve of law in the field of taxation and territorial authorities. State and regional impact on local financial autonomy. The coordination of state, regional and local farms. Magnitudes of the local public sector. Local public expenditure in relation to GNP and the whole of public administrations. Composition of local expenditure. Composition and evolution of local income and its financing.

Topic 39. Local Entities ' budgets: principles and classes. Ordinary budget: Structure of expenditure and revenue. Calculation of performance of the resources. Bases for the implementation of the budget. Investment budget: Structure of expenditure and its calculation of income statement: Rules on the different items. Financial plan.

Topic 40. Process of elaboration and approval of the local budget. Complaints and challenges. Documentation. Budgetary arrangements for companies that are dependent on local authorities. The municipal investment programs.

Topic 41. General principles for the implementation of the budget. Special credits and credit supplements. Credit transfers. Settlement of the budget.

Topic 42. Powers of the Local Authorities in the field of taxation. Development and principles of the local tax system Imposition and management of local taxes. Content of the Tax Ordinance and the procedure for drafting and approval. Claims in tax matters.

Topic 43. Local non-tax revenues. Private law income. Grants and other revenue from public law.

Topic 44. Fees and special contributions. System of calculation and approval of tariffs.

Topic 45. Direct municipal taxation on income and surcharges on the same. Urban territorial contribution. The consortia. Tax License for Industrial Tax. Tax License of Professionals and Artists. A Radication Tax.

Topic 46. Direct municipal taxation on capital and surcharges on capital. Municipal tax on Solares. Tax on the increase in the value of land. Indirect municipal taxation. Taxes on the movement of vehicles, advertising and expenses.

Topic 47. Investment Finance Debt Issue. Loan contracts. Credit operations with the Local Credit Bank of Spain, private banks, savings banks, private financial institutions and international capital market. Other local credit operations: Debt conversion and treasury operations.

Topic 48. Financial resources of the Local Minor Entities, Groups and Communities. The revenue of the Provincial Finance.

Topic 49. The collection activity of the Local Corporations. Regulatory standards. Organs. Collection systems of the local entities. Accounting and accountability of local revenue management.

Topic 50. Local expenditure and payments. Classification of expenditure. Authorization of expenditure: Competition, cases of nullity, prohibitions. Order of payments; competencies, classification and preference.

Topic 51. The intervention function. Audit of the economic acts of the local authorities. Audit of the acts of liquidation collection, investment and application of the public flows The control of effectiveness and the control of opportunity.

Topic 52. The Depositary. Character and functions. The legitimacy control of the payment documents. Treasury management. The revenue management.

Topic 53. Accounting as an instrument of internal control. Basic principles of Public Accounting. The accounting system of the Local Entities and services of an administrative, commercial, industrial and financial character of the accounting system of the commercial companies that are dependent on the local entities. Justification for the application of grants.

Topic 54. The censorship of Local Accounts: Background. Regulation in the Constitution and in the legislation in force. The Court of Auditors, organisation, functions and procedure.

VI. LABOUR LAW AND CRIMINAL LAW

Topic 1. Concept of the right of work. Nature and character. Fundamental principles that inspire him. Sources of Labour Law in Spanish Law. The Staff Regulations: Principles and scope of application.

Topic 2. The job contract. Elements. Embodiments. Rights and duties of the worker and the employer. Trade union freedoms.

Topic 3. The salary. Concept and classes. The minimum wage. The base salary Increases salary. Wage guarantees.

Topic 4. Birth and continuity of the employment contract. The business subrogation. Suspension and termination of the contract of employment: Its causes. Infringements and sanctions.

Topic 5. The workforce at the service of the Local Corporations. Applicable law and principles that inform it. Collective agreements. The rights of association, assembly and collective representation.

Topic 6. Social Security: General Principles, Management Entities: Their Functions. General scheme of social security: membership, listing and collection.

Topic 7. Social security protective action: Contingencies and benefits scheme. Basic law on employment and unemployment benefits. Reference to the special schemes for social security.

Topic 8. Crime-Concept and classes. Forms of occurrence of the offence. Active subject of the offence. Changing circumstances of liability. Classes and effects of penalties in the current Penal Code. Civil liability arising from the offence.

Topic 9. Crimes of civil servants in the exercise of their posts. Anticipation, prolongation and abandonment of public functions. Usurpation of illegal attributions and appointments.

Topic 10. Crimes of illegal levies, falsehood in public documents. Of the coactions. Misuse of public funds. The check-in crime uncovered.

VII. FINANCIAL AND STATISTICAL MATHEMATICS

The practicalities of this subject will deal with some of the following issues:

1. Financial operations under simple and compound capitalization. Simple and compound discounts. Common and average maturities, simple and compound. So many interest equivalents and discounts whole and fractious.

2. Stock exchange operations. In cash and in instalments. Operations by differences and with premium. Pigignoration of transferable securities. Calculation of the value of the subscription rights.

3. Certain, constant and variable incomes in arithmetic and geometric progression.

4. Loans depreciable through constant and variable income, Loans with anticipated interest and creation of reimbursement funds.

5. Normal borrowings, with premiums, lots and without payment of the last coupon, with accumulated interest. Borrowing, the total of which is amortised with variable cash each year. Conversion of borrowings.

6. Usufructo and nuda owned by the titles. Effective value of the titles of an empretsico. The influence of inflation on financial operations. Indexed operations.

7. Frequency distribution. Measures of central and disperison tendencies. Correlation and regression. Time series. Index numbers.

8. Inference and statistics. Type of samples. Statistical inference methods: Estimate and contrast.

VIII. TOP ACCOUNTING

The practicalities of this subject will deal with some of the following issues:

1. Accounting of enterprises according to the type of operations they perform and in particular those of opening, development and closure

2 Companies ' accounts, according to the legal formula or with specific reference to the cases of constitution, obtaining and distribution of results, modifications of capital. Borrowings, absorption, transformation, merger, liquidation, suspension of payments and bankruptcies.

3. Accounting of subsidiaries and branches.

4. General accounting and operating analytics of the companies, according to the nature of their activities, with special reference to Banks and Savings Banks, Insurance Entities. In addition, the following are the case in the case of:

5. Consolidation of financial statements and analysis of economic and financial statements.

6. Spanish accounting planning for both the public sector and the private sector.

7. Flexible budgets: principles, technique and accounting model. The value added accounting.

8. Resources generated. Calculation of the profitability threshold and the minimum holding.

9. Real flows and financial flows. The state of origin and application of funds.

10. Calculation of costs and cost prices by the method of the homogeneous sections and the rational allocation of fixed charges and interdepartmental relations.

11. The direct cost and marginal accounting. Margin analysis.

12. Commission operations and joint ventures.