{"id":11633,"date":"2018-03-09T08:57:05","date_gmt":"2018-03-09T08:57:05","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-ayudas-de-estado-de-caracter-fiscal-su-incidencia-en-el-regimen-economico-y-fiscal-de-canarias\/"},"modified":"2018-03-09T08:57:05","modified_gmt":"2018-03-09T08:57:05","slug":"las-ayudas-de-estado-de-caracter-fiscal-su-incidencia-en-el-regimen-economico-y-fiscal-de-canarias","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-ayudas-de-estado-de-caracter-fiscal-su-incidencia-en-el-regimen-economico-y-fiscal-de-canarias\/","title":{"rendered":"Las ayudas de estado de car\u00e1cter fiscal. su incidencia en el regimen economico y fiscal de canarias"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Pascual Gonzalez Marcos M. <\/strong><\/h2>\n<p>Ha estado siempre presente el interes de las instituciones comunitarias de alcanzar la armonizaci\u00f3n de los sistemas tributarios de los estados miembros. Ante las enormes dificultades que conlleva actuar sobre el poder financiero estatal, la comision europea ha entrado a conocer de las medidas de naturaleza tributaria mediante la aplicaci\u00f3n de la normativa comunitaria en materia de ayudas de estado. De este modo, se evitan que los estados miembros autoricen exenciones fiscales que produzcan competencia fiscal perniciosa que afecte al mercado comun.  no obstante, tambien es relaci\u00f3n con las ayudas de estado de car\u00e1cter fiscal se admiten excepciones a la regla general de incompatibilidad. Ejemplo paradigmatico de ello lo encontramos en el ref de canarias, en concreto en la reserva para inversiones en canarias y en la zona especial canaria reguladas en la ley 19-1994, de 6 de julio, de modificacion de los aspectos economicos del regimen economico y fiscal de canarias.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las ayudas de estado de car\u00e1cter fiscal. su incidencia en el regimen economico y fiscal de canarias<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las ayudas de estado de car\u00e1cter fiscal. su incidencia en el regimen economico y fiscal de canarias <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Pascual Gonzalez Marcos M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 26\/06\/2001<\/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>Guillermo Nu\u00f1ez Perez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Francisco f\u00e9lix Clavijo hern\u00e1ndez <\/li>\n<li>Miguel angel Collado yurrita (vocal)<\/li>\n<li>alejandro Men\u00e9ndez moreno (vocal)<\/li>\n<li>german Oron moratal (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pascual Gonzalez Marcos M. Ha estado siempre presente el interes de las instituciones comunitarias de alcanzar la [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[612,797,979,9915],"tags":[12469,16747,38202,38200,38201,38199],"class_list":["post-11633","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-la-laguna","tag-alejandro-menendez-moreno","tag-francisco-felix-clavijo-hernandez","tag-german-oron-moratal","tag-guillermo-nunez-perez","tag-miguel-angel-collado-yurrita","tag-pascual-gonzalez-marcos-m"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/11633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=11633"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/11633\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=11633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=11633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=11633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}