{"id":13368,"date":"2018-03-09T08:59:37","date_gmt":"2018-03-09T08:59:37","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-prueba-preconstituida-en-derecho-tributario\/"},"modified":"2018-03-09T08:59:37","modified_gmt":"2018-03-09T08:59:37","slug":"la-prueba-preconstituida-en-derecho-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-prueba-preconstituida-en-derecho-tributario\/","title":{"rendered":"La prueba preconstituida en derecho tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Rodr\u00edguez-bereijo Le\u00f3n <\/strong><\/h2>\n<p>El objeto de la tesis doctoral es estudiar la figura de la prueba preconstituida en el derecho tributario, mencionada por el ordenamiento tributario pero que no aparece regulada ni definida espec\u00edficamente. Al tratarse de un instituto de derecho probatorio, es necesario acercarse a los esquemas conceptuales del derecho procesal para aclarar el sentido y la utilidad de esta noci\u00f3n en el \u00e1mbito tributario.  el cap\u00edtulo primero, se dedica a aclarar el concepto de prueba preconstituida en el derecho procesal. En este \u00e1mbito el sentido del t\u00e9rmino no es el mismo en el orden procesal civil que en el penal. El concepto surge en el \u00e1mbito procesal civil ligado a la clasificaci\u00f3n doctrinal de las pruebas jur\u00eddicas, para referirse a aquellos escritos que se hacian con arreglo a ciertas formas legales y con la intenci\u00f3n de poder servir de medio de prueba en un futuro y eventual juicio. Posteriormente, el concepto se vincul\u00f3 exclusivamente al momento de la representaci\u00f3n con respecto al proceso, emple\u00e1ndose este criterio para distinguir entre documento y testimonio. en el \u00e1mbito procesal penal, el t\u00e9rmino se emplea para referirse a ciertos supuestos excepcionales en que las diligencias de investigaci\u00f3n practicadas en el sumario, a las que corresponde la consideraci\u00f3n de actos de investigaci\u00f3n y no de actos de prueba, pueden pasar como prueba preconstituida al juicio oral apta para destruir la presunci\u00f3n de inocencia.  el cap\u00edtulo segundo de la tesis, se dedica a reconstruir la naturaleza y r\u00e9gimen jur\u00eddico de esta figura en derecho tributario, cuyo an\u00e1lisis se vincula a la actuaci\u00f3n administrativa a partir de una prueba preconstituida y a la documentaci\u00f3n de esta actuaci\u00f3n en el acta con prueba preconstituida. puesto que el an\u00e1lisis de esta figura a esta forma de documentaci\u00f3n, primero se analiza la actuaci\u00f3n administrativa a partir de la reconstrucci\u00f3n del r\u00e9gimen jur\u00eddico de las actas con prueba preconstituida y a co<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La prueba preconstituida en derecho tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La prueba preconstituida en derecho tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Rodr\u00edguez-bereijo Le\u00f3n <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 19\/10\/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>Juan Ramallo Massanet<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala <\/li>\n<li>Juan Mart\u00edn queralt (vocal)<\/li>\n<li>Carlos Palao taboada (vocal)<\/li>\n<li>valentin Cortes dominguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Rodr\u00edguez-bereijo Le\u00f3n El objeto de la tesis doctoral es estudiar la figura de la prueba preconstituida [&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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