{"id":133338,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-aplicacion-del-regimen-especial-del-iva-para-la-agricultura-y-sus-repercusiones-para-la-libre-competencia-en-los-mercados-agrarios-intracomunitarios\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-aplicacion-del-regimen-especial-del-iva-para-la-agricultura-y-sus-repercusiones-para-la-libre-competencia-en-los-mercados-agrarios-intracomunitarios","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-aplicacion-del-regimen-especial-del-iva-para-la-agricultura-y-sus-repercusiones-para-la-libre-competencia-en-los-mercados-agrarios-intracomunitarios\/","title":{"rendered":"La aplicacion del regimen especial del iva para la agricultura y sus repercusiones para la libre competencia en los mercados agrarios intracomunitarios."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Antonio Gomez-limon Rodriguez <\/strong><\/h2>\n<p>El regimen simplificado de compensacion a tanto alzado del iva soportado que la ue ha elegido como regimen especial de los productosa agrarios (repa) plantea como mayor inconveniente la falta de neutralidad. Esta investigacion ha tenido como objetivo principal analizar las implicaciones de esta circunstancia como posible origen de distorsion de la libre competencia en los mercados agrarios intracomunitarios.  para ello se ha realizado un analisis comparativo de las distintas legislaciones nacionales, estudiando las diferencias existentes en relacion a la estructura del sistema de compensacion, el ambito de aplicacion y los porcentajes de compensacion.  la aproximacion cuantitativa la hemos realizado desarrollando una metodolog\u00eda en base a un indice denominado ratio de subvencion-sobretasacion p. Los resultados del estudio experimental dan como mayores resultados los siguientes:  &#8211; los paises con mayores problemas de neutralidad son luxemburgo y los paises bajos (proteccionismo) y portugal (sobretasacion).  &#8211; las orientaciones productivas que presentan mayores disparidades son las explotaciones mixtas, las de granivoros y las vinicolas, situacion que creemos distorsionadora de la competencia en dichos sectores.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La aplicacion del regimen especial del iva para la agricultura y sus repercusiones para la libre competencia en los mercados agrarios intracomunitarios.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La aplicacion del regimen especial del iva para la agricultura y sus repercusiones para la libre competencia en los mercados agrarios intracomunitarios. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Antonio Gomez-limon Rodriguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 C\u00f3rdoba<\/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>Julio Berbel Vecino<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Garcia Nieto <\/li>\n<li>Ricardo Server Izquierdo (vocal)<\/li>\n<li>Juan  Francisco Julia Igual (vocal)<\/li>\n<li> Martin Fernandez Francisco Javier (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Antonio Gomez-limon Rodriguez El regimen simplificado de compensacion a tanto alzado del iva soportado que 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 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