{"id":132770,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-minimo-exento\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"el-minimo-exento","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-minimo-exento\/","title":{"rendered":"El minimo exento."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Emilio Cencerrado Millan <\/strong><\/h2>\n<p>En el primer capitulo se realiza un estudio en profundidad del principio de capacidad economica, para llegar a la conclusion de que el citado principio exige siempre que el tributo grave una manifestacion de riqueza de las personas.  tras el citado analisis, se aborda, en el segundo capitulo, la tarea de formular un concepto de minimo exento como reverso juridico del principio de capacidad economica. De este modo, se define el minimo exento como el requerimiento de justicia constitucional que, ante la ausencia de riqueza o ante su presencia de forma insuficiente, impide el ejercicio del poder tributario por carecer del elemento basico que le sirve de fundamento. De conformidad con este concepto se efectua, en el capitulo tercero, un estudio de como debe articularse el minimo exento en la estructura interna del tributo, destacandose especialmente el papel que pueden jugar los conceptos de objeto del tributo y de obligado a contribuir en el juicio de legitimidad constitucional sobre la adecuacion del tributo al principio de capacidad economica y al minimo exento. Finalmente, en el cuarto capitulo, se propone la aplicacion del minimo exento en el sistema tributario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El minimo exento.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El minimo exento. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Emilio Cencerrado Millan <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Alicante<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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>Juan  Jos\u00e9 Bayona De Perogordo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda Teresa Soler Roch <\/li>\n<li>Gaspar De La Pe\u00f1a Velasco (vocal)<\/li>\n<li>Francisco Escribano Lopez (vocal)<\/li>\n<li>Manuela Fernandez Unquera (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Emilio Cencerrado Millan En el primer capitulo se realiza un estudio en profundidad del principio de capacidad [&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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