{"id":133394,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-interes-de-demora-en-la-ley-general-tributaria\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"el-interes-de-demora-en-la-ley-general-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-interes-de-demora-en-la-ley-general-tributaria\/","title":{"rendered":"El interes de demora en la ley general tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Rodriguez Marquez Jes\u00fas Salvador <\/strong><\/h2>\n<p>La tesis doctoral realizada por el licenciado jesus rodriguez marquez analiza la problematica que plantean los intereses de demora partiendo del estudio comparado de la normativa que a lo largo del tiempo ha venido regulando esta institucion. Se aborda en el trabajo el fundamento de la figura, que a juicio del doctorando se encuentra en los principios constitucionales de capacidad economica e igualdad. Se estudian con amplitud los diferentes supuestos en los que se exigen intereses de demora en nuestro ordenamiento tributario. Por ultimo, tambien se analizan la fundamentacion y operatividad de los recargos unicos a que se refiere el articulo 61 de la ley general tributaria, y del recargo de apremio, asi como la compativilidad de ambos con los intereses de demora, que constituyen el objeto central de la tesis. En definitiva, se trata de un estudio serio y riguroso del tema en cuestion, que realiza una aportacion sin duda relevante sobre la nocion, el fundamento, y el funcionamiento de los intereses de demora en nuestro sistema tributario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El interes de demora en la ley general tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El interes de demora en la ley general tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Rodriguez Marquez Jes\u00fas Salvador <\/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> Perez De Ayala Pelayo Concepcion<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando Casana Merino <\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<li>Francisco Escribano Lopez (vocal)<\/li>\n<li>Juan L\u00f3pez Mart\u00ednez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rodriguez Marquez Jes\u00fas Salvador La tesis doctoral realizada por el licenciado jesus rodriguez marquez analiza la problematica [&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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