{"id":135427,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-regimen-fiscal-de-canarias-en-el-bloque-de-constitucionalidad\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"el-regimen-fiscal-de-canarias-en-el-bloque-de-constitucionalidad","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-regimen-fiscal-de-canarias-en-el-bloque-de-constitucionalidad\/","title":{"rendered":"El regimen fiscal de canarias en el bloque de constitucionalidad."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Orozco Mu\u00f1oz Martin Enrique <\/strong><\/h2>\n<p>El regimen fiscal especial de canarias constituye una institucion juridica diferencial del archipielago canario, de caracter historico, reconocida y amparada por el bloque de constitucionalidad y constituida por un derecho particular y especial, de ambito objetivo parcial, caracterizado por: a) dos principios sustantivos (principio de franquicia fiscal sobre el consumo y de financiacion especial de las haciendas canarias), deducidos de su acervo historico y plenamente constitucionalizados implicitamente, en la d.A.3 c.E.B) un regimen competencial especial de la comunidad autonoma, en el que destaca: 1) la cooperacion participativa en los procedimientos legislativos estatales de modificacion del ref, a traves de un informe preceptivo y de efectos obstativos; 2) las competencias plenas de gestion tributaria sobre los tributos que constituyan fuente de financiacion inherente al ref.La institucion del ref ha padecido dos mutaciones institucionales relevantes desde la constitucion hasta la fecha: a) la conversion de un regimen estrictamente local en mixto (local-autonomico) con la constitucion de la c.A.Canarias, a efectos de financiacion y competenciales.B) la alteracion parcial del principio de franquicia fiscal exterior con la incorporacion de canarias a la union aduanera.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El regimen fiscal de canarias en el bloque de constitucionalidad.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El regimen fiscal de canarias en el bloque de constitucionalidad. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Orozco Mu\u00f1oz Martin Enrique <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/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>Francisco F\u00e9lix Clavijo Hern\u00e1ndez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Ferreiro Lapatza Jos\u00e9 L. <\/li>\n<li> Ruiz Garcia Jos\u00e9 R. (vocal)<\/li>\n<li>Roberto Roldan Verdejo (vocal)<\/li>\n<li> Mazorra Manrique De Lara Sonsoles (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Orozco Mu\u00f1oz Martin Enrique El regimen fiscal especial de canarias constituye una institucion juridica diferencial del archipielago [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[612,1450,797,979,9915],"tags":[249655,16747,16749,249654,184851,249656],"class_list":["post-135427","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-constitucional","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-la-laguna","tag-ferreiro-lapatza-jose-l","tag-francisco-felix-clavijo-hernandez","tag-mazorra-manrique-de-lara-sonsoles","tag-orozco-munoz-martin-enrique","tag-roberto-roldan-verdejo","tag-ruiz-garcia-jose-r"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/135427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=135427"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/135427\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=135427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=135427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=135427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}