{"id":10439,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1996\/01\/01\/la-potestad-inspectora-de-comprobacion-tributaria\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"la-potestad-inspectora-de-comprobacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-potestad-inspectora-de-comprobacion-tributaria\/","title":{"rendered":"La potestad inspectora de comprobacion tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Fernandez Lopez Roberto Ignacio <\/strong><\/h2>\n<p>Bajo ese titulo se ha abordado el estudio de una concreta parcela de la extensa actividad de la inspeccion de los tributos: los poderes de comprobacion e investigacion.  para ello se han abstraido una serie de notas comunes predicables de todas las potestades tributarias tendentes a hacer efectivo el cobro del tributo para luego deslindar un estudio material de otro formal dentro del contenido propio de los citados poderes administrativos.  en todo momento se ha pretendido efectuar la investigacion desde un enfoque de legalidad con el objeto de enfrentar el estudio de la materia con el mandato del art. 103.I de la constitucion, esto es, con el sometimiento de la administracion tributaria a la ley y al derecho.  en definitiva, uno de los grandes objetivos de esta tesis ha sido el de determinar hasta que punto nuestro ordenamiento tributario garantiza el equilibrio necesario entre los intereses de los ciudadanos y de la inspeccion de hacienda dentro del marco constitucional vigente en espa\u00f1a.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La potestad inspectora de comprobacion tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La potestad inspectora de comprobacion tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Fernandez Lopez Roberto Ignacio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Pita Grandal Ana M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Javier Lasarte Alvarez <\/li>\n<li>Carlos Palao Taboada (vocal)<\/li>\n<li>Manuela Fernandez Junquera (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fernandez Lopez Roberto Ignacio Bajo ese titulo se ha abordado el estudio de una concreta parcela de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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