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Resolution On April 14, 1982, Of The Directorate-General Of Local Administration, Which Approve The Bases And The Minimum Program For The Entry In The First Category Of The National Body Of Auditors Of Local Administration And Is D...

Original Language Title: Resolución de 14 de abril de 1982, de la Dirección General de Administración Local, por la que se aprueban las bases y el programa mínimo para el ingreso en la primera categoría del Cuerpo Nacional de Interventores de Administración Local y se d...

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TEXT

The partial text of Law 40/1975, approved by Royal Decree 3046/1977 of 5 October, provides in its article 70.1 that the General Administration of Local Administration, after 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 it is convenient this Directorate General of Local Administration the fulfillment of the above forecasts regarding the first category of the National Body of the Interventors of Local Administration, at the proposal of the Institute of Local Administration Studies, and once issued the mandatory National College report, has resolved:

First.-Approve the minimum bases and programs of the opposition of access to the National Body of Local Administration of Local Administration, first category, which are incorporated as first and second annexes of this Resolution, repealing the bases and minimum program approved by Resolution of this General Direction dated December 1, 1978 ("Official State Gazette" number 8, of the day 9 January 1979).

Second.-Authorize the Institute of Local Administration Studies to convene opposition to access to the Selective Course to obtain the title of First-Category Local Administration Controller, setting the number of places to provide. The notice will be accommodated in the basic and minimum 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 cited above, and in Decree 1411/1968 of 27 June. approving the General Regulation for entry into the Public Administration.

Madrid, 14 April 1982.-The Director General, Francisco Javier Soto Carmona.

ANNEX I

Bases for opposition to access to the Selective Course for entry into the first category of the National Body of Local Management Intervents

First.-The calls for opposition shall be in accordance with the provisions of Royal Decree 3046/1977 of 3 October 1977; to the Regulations of Officials of Local Administration, approved by Decree of 30 May 1952 in what is not object to the above mentioned text of Law 41/1975; to the General Regulation for entry into 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 of the dates for the conduct of the tests and the proposal for the appointment of the 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 chaired, unless assisted by the Director-General of Local Administration, by the Director of the Institute for Local Administration Studies or a person to whom he delegates, 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 number of the University's numerary professor, appointed by the Director of the Institute of Local Administration Studies as well as a representative of the National College of Secretaries, should be part of the said Court. International Financial Controller and Depositary of Local Administration, proposed by its President.

Fourth.-The opponents must carry out 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, a general theme related to the opposition program, but without keeping to specific headings of the same. The Tribunal at the time of the examination will propose two topics from which the opponents will freely choose the subject to be developed; the proposed topics will correspond to one of the subjects of the Economy and the other to matters of Political and Administrative Law.

Second exercise: What it will consist of orally, for a maximum period of forty minutes, three themes, drawn to the fate of those included in the opposition program, and must be developed by the opposition, by the order that they set forth, an issue of Economy, a topic of Political and Administrative Law and a topic 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 the Understood in the opposition program, 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 and Criminal Law.

Fourth financial year: This will consist of resolving in writing, for a maximum period of four hours, one or more problems of Financial and Statistical Mathematics and in developing one or more assumptions of Higher Accounting than 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 personal outline or notes, which you 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, during a ten-minute period on issues related to the issues that it has developed.

Written exercises may be read to the Tribunal by the Opponents, if the Court considers it appropriate.

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

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 included in the 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 applicants for their integration into the first category of the National Interventors ' Body. Local Administration.

ANNEX II

Minimum Program for Access to the Selective Course Access to the First Category of the National Body of Local Administration Intervents

I. Economy

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

Theme 2. The economic thinking of the classics and neoclasms. The Marxist economic thought.

Topic 3. The economic thought of Keynes and its current importance.

Topic 4. Economic Systems. The market economy system. The centralised management system of economy. Mixed systems.

Topic 5. Theory of consumption. The economic unit of consumption and human needs. The utility and its laws. The balance of the consumer.

Topic 6. Demand theory: Effects, income and substitution. The curves demand. The elasticity of the demand function. The consumer surplus. Modern contributions.

Topic 7. Production theory: The function of microeconomic production. The balance of production.

Topic 8. The theory of costs and yields. The optimal dimension of the Company in the short and long term. The Economies of Scale.

Topic 9. The balance of the Company and the industry. Relations between them. Short-and long-term supply.

Topic 10. The Consumer Goods Market: Classes. The formation of prices in the different market types.

Topic 11. Intervention and regulation of the markets. The Theorem of Averch-Johnson; The policy of prices and subsidies.

Topic 12. 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 13. The theory of distribution; Theory of the Earths of the Earth 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 14. Capital as a factor of production, its different conceptions. The type of interest Concept and determination. The business factor and its remuneration. Different theories about profit.

Topic 15. Analysis of the overall balance. The interaction of the markets. The Economy of Welfare: Economic Optimal.

Topic 16. Theory of the and principle of comfienation. Externalities and stems of the market. Public goods.

Topic 17. Macroeconomic measures, valuation and aggregation problems. Producer, Income and National Expenditure. The National Accounts.

Topic 18. Global demand. Savings, consumption and research. The multiplier effect of the investment. The accelerator effect.

Topic 19. Structure of the financial system. The money. Concept, functions and classes. Monetary systems. Spanish monetary system.

Topic 20. The money supply: Its components. Money market and capital markets. The Central Bank, commercial and industrial banks. Other banking and non-bank financial intermediaries.

Topic 21. 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 22. Inflation Concept and classes. The social and economic effects of inflation. Inflation control: The stabilisation programme. Deflation: Concept and Effects. The revival. Inflation and stagnation

Topic 23. Cycles and economic fluctuations: Concept phases and varieties. Economic Growth. Explanatory theories. Economic development. The underdeveloped countries.

Topic 24. Economic policy: Concept and its nature. Aims and means of economic policy. Economic policy and economic systems.

Topic 25. Sectoral policies: Agricultural policy and industrial policy. Income policy. Other specific policies.

Topic 26. Tax policy: Concept. Fiscal policy and stability and development. The redistributive effects of fiscal policy.

Topic 27. Regional and urban economy. The special effects of economic growth. The regional development policy.

Topic 28. Economic structure of Spain: The population. The National Income: Evolution, composition and distribution. The primary sector.

Topic 29. Economic structure of Spain. The industrial sector. The services sector. The external sector. The public sector.

Topic 30. International economic structure. International trade. The international monetary system. The process of European and global economic integration.

II. Political and Administrative Law

Topic 1. The State, Concept and Elements. The rule of law.

Theme 2. The theory of the division of powers: Current evolution and 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 and the Rules of Procedure. 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 Law. Legislative power holders Classes of laws: Organic laws, ordinary, basic, principles and harmonization. The Decree-laws. The legislative delegation: His classes.

Fear 14. The Rules of Procedure. Constitutional basis for regulatory authority. Class of Regulations. Principles that govern the relations between Law and Regulation. Formal and substantial limits on regulatory powers. 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 Autonomous 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 on grounds of legality: The ex officio review. Revocation for reasons of opportunity.

Topic 26. The contracts of the Administration in general. Nature and classes. The figure of the administrative contract: Historical training 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: procedure and preparation of the contract; the freedom of competition and its exception: the procedures for selecting 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 the administrative contracts; the doctrine of the separable acts. The resolution of 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 the resource path. 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 sentence and its execution. Appeals against judgments.

Topic 32. Forced expropriation. Nature and justification of the expropriation power. The subjects of the expropriation power. The object of the Expropriation Power. . 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 Joint Undertaking and the management concerned. 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 Heritage of 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. Institutional administration of the State.

Topic 43. Classes of staff at the service of the Public Administrations. Notion of public official. The service relationship between the official and the public Ente. Its characters, birth and nature. of the public Ente 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 organisation. The Public Management Authorities: The INI.

III. Civil and Commercial Law

Topic 1. The rule of law. Characters and requirements. General effectiveness of the rules. The fraud of Law. Interpretation of the rules. Loopholes in the Law. The analogy.

Topic 2. The person. Legal capacity and capacity to act. The marital status. 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, Expiration. The prescription and its classes.

Topic 6. The obligation. Sources of the obligations. Elements and classes of obligations.

Topic 7. The fulfilment of the obligation: Modes. Failure to fulfil obligations: Special consideration of the debtor's arrears. Effects of non-compliance.

Topic 8. The guarantees of the obligation. Bail. The defence of the right of credit. Preventive measures. Protection of the injured right of credit.

Topic 9. The modification of the mandatory relationship. The novation Classes. The extinction of the obligatory relationship: Its causes.

Topic 10. The contract. Concept and elements. Classes of contracts.

Topic 11. Vices of contracts. Non-existence, nullity and nullability. The validation. The termination of contracts.

Topic 12. The contract of sale. Concept, nature and classes. Personal, real and formal elements. Content of the sale. He backtracked.

Topic 13. The donation: Concept and classes. Personal, real and formal elements. Effects. Revocation and reduction of donations.

Topic 14. The lease: Your classes. Urban leases. Principles of the Urban Leases Act.

Topic 15. The real rights: Concept, nature and classes. Constitution and acquisition of real rights. Possession. Classes and effects. The possory protection.

Topic 16. The Land Registry. Register rights. Mortgage principles. Effectiveness of the Register in relation to third parties.

Topic 17. The right of ownership, constitutional guarantees of private property. Property class. The Community of goods and rights and their classes. Actions for the defence of property rights.

Topic 18. Real rights of guarantee. The garment. The mortgage: Concept and classes. The voluntary mortgage: Requirements, object and extinction. Assignment of mortgage loans.

Topic 19. Legal mortgages: Supposed. Priority of appropriations in favour of the Treasury. Effects of the mortgage. Procedure for the effectiveness of mortgage credit. Extinction of the mortgage.

Topic 20. Civil liability: Systems and requirements. Responsibility for other facts. The action of responsibility.

Topic 21. The Commercial Company. Doctrines on their legal nature. Elements. Doctrinal and legal concept of merchant. Capacity conditions. Disabilities and prohibitions.

Topic 22. The Mercantile Society. Concept, nature and classes. The partners. The social heritage. General requirements for the constitution. The so-called irregular society. The Mercantile Register.

Topic 23. The society would comanditaria. The limited liability company: Requirements for constitution, administration and representation. Economic regime.

Topic 24. The Company Anonymous. Constitution. Social writing and statutes. Organization. Rights and duties of partners: Impeachment of social agreements.

Topic 25. Equity and social capital of the Company. Actions: Classes. Increase and reduction of social capital. The reserves. Issuance of obligations.

Topic 26. Credit titles: concept and characters. Glases. The check: requirements and modalities. Expiration, payment and protest of the check.

Topic 27. 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 28. Bank contracts. Credit operations. Mediation operations. Deposits.

Topic 29. The suspension of payments and bankruptcy: assumptions, classes and effects. Organs.

IV Local Administration

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 legislation on local regime: Its constitutional foundation and nature. Local autonomic legislation: Its relations with the state. Problems of the application to the local entities of the state and regional laws of a sectorial nature.

Topic 3. Local ordinances and regulations in Spanish law. Municipal ordinances in historical law and in comparative law. Municipal Regulations as sources of the law and 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 Entities. 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. The 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. Structure 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 the Spanish historical right and principles of the current electoral legislation. 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. City and neighborhood mayors. Legal regime for the activity of the Mayor: Resources and responsibility.

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

Topic 11. Special municipal schemes. Charter regime. Open Council. Special scheme for the municipalities of less than 5,000 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, organization and competencies, The region in Spanish local law. Communities of village and land. 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; Diputations as territorial administrations of the Autonomous Communities: Special provincial governments.

Topic 15. Government organs and administration of the province: The constitutional framework. Composition and integration of the Diputations. The Standing Committee. The President of the Diputación. Powers 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 competencies of the public Entes: own competencies, shared, concurrent and delegated. Minimum powers and obligations. Conflicts of competence and powers.

Topic 17. System of sessions and agreements of the Local Corporations: Regulatory Standards. The sessions: His classes. The agreements of the 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 jurisdictional 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 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 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. Los Montes: Classes and legal regime. The neighborhood mountains in bad common.

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 Entes in private activity: principles and limits. Means of intervention. Legal status of licences.

Topic 27. The 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. Career officials from the Local Administration: Groups and attributions, 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 civil service.

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: slaughterhouses, markets, fish markets, 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: modalities. 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 general and partial municipal plans. The subsidiary rules.

Topic 40. Urban planning and the right of ownership. 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 Finance

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 automatic stabilization budget. 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 state budget. Budgetary structures. The budget of the administrative bodies of an administrative nature. 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: The ability to pay; equity. The sufficiency, flexibility and neutrality of taxes.

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

Topic 10. The 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 expenditure.

Topic 12. The theory of public goods. The characteristics of 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. Rating: 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 Enterprise. Determination of prices. The cost of capital. Profitability of the public company.

Topic 15. General Budget Law (I). General objectives and principles of the General Budget Law. 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 Bodies of the State. The 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 sources of law and its 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 collecting staff. Their Statute. Procedure for the collection of voluntary periods. Collection by direct income, receipts or patents. Extension of the Plazos for voluntary admission.

Topic 23. Procedure for collecting the prize: initiation and termination. Titles that have been implemented: Expedition and processing. Award Providence: Recargo that carries with it. Award grades. Classification of debtors. Previous actions to the embargo of goods. Disposal of the goods shipped. Tertiary. Resources. Suspension of the award procedure.

Topic 24. Review of acts on administrative channels. Special review procedures. The replenishment facility. The administrative economic procedure (I). Resolution bodies. Capacity, legitimisation and representation of stakeholders. Technical address. Plurality of stakeholders.

Topic 25. The economic and administrative procedure (II). Impeachable acts. Extent of the competence of the Reviewer Authority: . Single or first instance procedure. Initiation. Suspension of the contested measure. Instruction. Termination; administrative silence. Execution Resources.

Topic 26. The Spanish tax system. Principles, structure, evolution and current state of reform.

Topic 27. Theory of direct taxation Imposition on income.

Topic 28. The imposition on the estate and on Successions. Nature and scope of the Special Tax on the Heritage of Physical Persons. The General Tax on Successions, material, space and time of the tax; taxable fact, tax base and tax liability.

Topic 29. Theory of indirect 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 30. Centralization and decentralization: Economic arguments in favor of one and the other. Conditions for the optimal design of the spatial structure of public service delivery. Income redistribution: Individual equity (horizontal and vertical) and regional equity.

Topic 31. 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 32. Techniques, structures and principles of regional funding. Powers of the Autonomous Communities in the field of taxation: Limits. Principle of solidarity and regionalisation of taxes.

Topic 33. The Organic Law of Financing of Autonomous Communities: Nature and structure. General Principles. The Fiscal and Financial Policy Council. Resources of the Autonomous Communities in L. O. F. C.-A. and in the Statutes of Autonomy Collection of the Autonomous Communities. The Interterritorial Compensation Fund.

Topic 34. Local Haciendas in Spain; Constitutional Principles. The principle of the reserve of law in the field of taxation and the territorial authorities. State and regional impact on local financial autonomy. The coordination of the state, regional and local finances. Magnitudes of the local public sector. Local public expenditure in respect of P. N. B. and the general government. Composition of local expenditure. Composition and evolution of local income and its financing.

Topic 35. 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; statement of revenue: Rules on the different items. Financial plan.

Topic 36. Process of elaboration and approval of the local budget. Complaints and challenges. Documentation. Budgetary arrangements for enterprises under the local authority. The municipal investment programs.

Topic 37. General principles for the implementation of the budget. Extraordinary credits and credit supplements. Credit transfers. Liquidation of the Budget.

Topic 38. Powers of the local authorities in the field of taxation. Evolution and principles of the local tax system. Taxation and management of local taxes. Content of the Tax Ordinance and the procedure for drafting and approval. Claims in tax matters.

Topic 39. Local non-tax revenues. Private law income. Grants and other revenue from public law.

Topic 40. Fees and special contributions. System of calculation and approval of tariffs.

Topic 41. Direct municipal taxation on the sale and surcharges on the same. Urban territorial contribution. The consortia. Tax License for Industrial Tax. Tax license of professionals and artists. Tax Added.

Topic 42. 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 43. Financing of investments. Issuance of Debt. 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 44. Financial resources of the Minor Local Entities. Clusters and Mancommunities. The revenue of the Provincial Finance.

Topic 45. Local expenditure and payments. Classification of expenditure. Authorization of expenditure: Competition, cases of nullity, prohibitions. Payment order: Competition, classification and preference.

Topic 46. The intervention function (I). Audit of the economic acts of the local authorities and their administrative services. Audit of the acts of liquidation, collection, investment and application of public funds. The advisory and financial information function.

Fears 47. The intervention function (II). The financial control of the legality of local services, Autonomous Bodies and local societies. Intermittent control by audit. The cost analysis and effectiveness control.

Topic 48. The intervention function (III). The opportunity control. Processing of the repair sheets to the corporate performance. State intervention regime in the Local Entities to regularise the financial situation.

Topic 49. Accounting as an instrument of internal control. Basic principles of Public Accounting. Accounting system of Local Entities and administrative, commercial, industrial and financial services. Accounting regime of commercial companies that are dependent on local entities. Justification for the application of grants.

Topic 50. 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 the law of the 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. Salary, Concept and Classes. The minimum wage. The base salary. Wage increases. 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. Managing entities: Their functions. General scheme of the Social Security Membership contribution and collection.

Topic 7. Social security protective action: Contingencies and benefits scheme. Basic Law on Employment and Unemployment. Reference to the special schemes for social security.

Topic 8. The offence: Concept and classes, Formas 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 privileges and appointments. Co-done.

Topic 10. Crimes of illegal levies, falsehood in public documents. Of the coactions. Misuse of public funds.

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 with creation of redemption funds.

5. Normal borrowings, with premiums, with 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. Cash value of the securities of a loan. The influence of inflation on financial operations. Indexed operations.

7. Frequency distribution. Measures of central tendency and dispersion. Correlation and regression. Time series. Index numbers.

8. Inference and statistics. Types 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. Companies ' accounts according to the type of operations they perform and in particular those of opening, development and closing.

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

3. Accounting of subsidiaries and branches.

4. General accounting and business analysis of the companies according to the nature of their activities with special reference to Banks and Savings Banks, insurance companies, capitalization, industrial companies, extractive companies, companies Energy production, commercial enterprises and service companies.

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

6. Accounting planning Spain has as much of the public sector as in the private sector.

7. Flexible budgets: Principles, technical 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.