{"id":134067,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-delito-fiscal-a-traves-de-la-jurisprudencia\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"el-delito-fiscal-a-traves-de-la-jurisprudencia","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-delito-fiscal-a-traves-de-la-jurisprudencia\/","title":{"rendered":"El delito fiscal a traves de la jurisprudencia."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jose Aparicio Perez <\/strong><\/h2>\n<p>El doctorando lleva a cabo un estudio de los problemas, de mayor relevancia, que se producen con la aplicacion del delito fiscal. A partir de un analisis dogmatico del bien juridico protegido. Se analizan las diferentes cuestiones, intentando contemplar cada una de ellas desde la concreta problematica que cotidianamente concurre en la practica profesional del derecho penal tributario, tanto desde la perspectiva del contribuyente como de la propia administracion. Cada uno de los temas, se introduce exponiendo el debate doctrinal, para, a continuacion, intentar dar una respuesta a cada problema, fundada en el estudio de la totalidad de la jurisprudencia existente. Se analizan las novedades introducidas por el nuevo codigo penal, como complemento del estudio de los temas que han generado debate a partir de su tratamiento por los diferentes fallos jurisprudenciales, dando una especial relevancia a las cuestiones relativas a la autoria y a la participacion, a los problemas derivados de la naturaleza y determinacion de la cuota defraudada, asi como al estudio de la conducta y los diferentes medios de comision, desde la utilizacion de negocios juridicos anomalos a la fiscalidad de las actividades ilicitas, contemplando con amplitud, la regularizacion tributaria y su trascendencia en el ambito penal.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El delito fiscal a traves de la jurisprudencia.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El delito fiscal a traves de la jurisprudencia. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jose Aparicio Perez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/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> Martinez Lago Miguel Angel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Cobo Del Rosal <\/li>\n<li>Fernando P\u00e9rez Royo (vocal)<\/li>\n<li>Ramon Falcon Tella (vocal)<\/li>\n<li>Gaspar De La Pe\u00f1a Velasco (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jose Aparicio Perez El doctorando lleva a cabo un estudio de los problemas, de mayor relevancia, que [&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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