{"id":133583,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-sucesion-en-derecho-tributario\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-sucesion-en-derecho-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-sucesion-en-derecho-tributario\/","title":{"rendered":"La sucesion en derecho tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Luz Ruibal Pereira <\/strong><\/h2>\n<p>La sucesion en derecho tributario es un fenomeno juridico que hunde sus raices en el derecho civil, del que va a tomar la regulacion fundamental de esta figura. Sin embargo, la configuracion del derecho tributario como rama autonoma le va a permitir, en ocasiones, realizar una formulacion distinta en base a especificos intereses fiscales. En derecho tributario la sucesion, institucion juridica, se regula de acuerdo con lo previsto en el codigo civil, y se refiere a la sucesion universal entre personas fisicas. Tambien se reconoce un fenomeno sucesorio para las personas juridicas en las operaciones de fusion y escision total de sociedades, cuyos efectos se recogen en el art. 104 de la lis. Al lado de estos fenomenos de sucesion-institucion, se situan otros en los que tiene lugar un mero efecto sucesorio que, como efecto juridico, puede concurrir en diversas situaciones. Asi, destacan las operaciones de escision parcial y de aportacion de ramas de actividad, entre personas juridicas, cuyo regimen se encuentra en el art. 104.2 de la lis. En el ambito de las personas fisicas, tiene lugar un efecto sucesorio en la llamada sucesion de empresa fenomeno regulado en el art. 72 de la lgt y que, tributariamente, no conlleva una situacion de sucesion sino de responsabilidad, que plantea problemas de gran relevancia.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La sucesion en derecho tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La sucesion en derecho tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Luz Ruibal Pereira <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/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>Perfecto Yebra Martul Ortega<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez Bereijo <\/li>\n<li>Jos\u00e9 Juan Ferreiro Lapatza (vocal)<\/li>\n<li>Manuel Gonzalez Sanchez (vocal)<\/li>\n<li>Alejandro Men\u00e9ndez Moreno (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Luz Ruibal Pereira La sucesion en derecho tributario es un fenomeno juridico que hunde sus raices en [&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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