{"id":10766,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1996\/01\/01\/regimen-juridico-de-la-prueba-en-la-aplicacion-de-los-tributos\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"regimen-juridico-de-la-prueba-en-la-aplicacion-de-los-tributos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/regimen-juridico-de-la-prueba-en-la-aplicacion-de-los-tributos\/","title":{"rendered":"Regimen juridico de la prueba en la aplicacion de los tributos."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Lopez Molino Antonio  M. <\/strong><\/h2>\n<p>En el entendimiento de que la prueba -nocion de teoria general del derecho- es un instrumento necesario para todo el actuar juridico, al tiempo que una categoria juridica que, dotada de un caracter material independiente de su utilizacion en el proceso, protagoniza una dinamica sui generis en el seno del procedimiento de gestion de los tributos; la presente tesis doctoral se ha vertebrado dogmaticamente en base a las siguientes directrices de estudio: a) analisis interesado por depurar los ambitos juridicos diferenciables -no correlativos- representados por las nociones de proceso y procedimiento; b) determinacion y perfil de la prueba como objeto de estudio asumido por el derecho procesal; c) analisis particularizado de las fases de comprobacion y gestion tributarias; d) desbrozar la relevancia juridica de las actuaciones probatorias -tanto a cargo de la administracion como de los administrados- en fase de exaccion tributaria; e) vertebrar y delimitar la funcion juridico-tecnica llamada a desplegar por el instituto probatorio en el curso de la instruccion del procedimiento de liquidacion tributaria; f) articular y configurar los aspectos mas significativos del regimen juridico predicable de la prueba en sede de gestion, y g) desvelar la eficacia de este instituto en el marco del procedimiento sancionador tributario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Regimen juridico de la prueba en la aplicacion de los tributos.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Regimen juridico de la prueba en la aplicacion de los tributos. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Lopez Molino Antonio  M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/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>Ernesto Eseverri Martinez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Alejandro Men\u00e9ndez Moreno <\/li>\n<li>Xavier Cors Meya (vocal)<\/li>\n<li>Antonia Agullo Aguero (vocal)<\/li>\n<li>Luis Mar\u00eda Cazorla Prieto (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Lopez Molino Antonio M. 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