{"id":136401,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-compensacion-de-las-deudas-tributarias\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-compensacion-de-las-deudas-tributarias","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-compensacion-de-las-deudas-tributarias\/","title":{"rendered":"La compensacion de las deudas tributarias."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Antonio Garcia Gomez <\/strong><\/h2>\n<p>La tesis presentada trata de analizar el regimen juridico de la compensacion de las deudas tributarias.  para ello, se ha tomado como punto de partida la consideracion juridica de esta forma de extincion de las obligaciones en el derecho privado, principalmente a traves de la regulacion contenida en el codigo civil.  una vez asentados los fundamentos que conforman su naturaleza y repasados los antecedentes normativos de este instituto en el derecho tributario, se realiza un analisis pormenorizado de la regulacion positiva de la compensacion en la ley general tributaria y en el reglamento general de recaudacion, que alcanza desde los requisitos sustantivos que afectan a los creditos y deudas enfrentados para su extincion, hasta el desarrollo del procidimiento, y que cultimara con la resolucion administrativa estimatoria o denegatoria de la compensacion.  finalmente, y como propuesta de futuro, se realiza un estudio de la llamada cuenta corriente fiscal como una figura basada en la compensacion continua de creditos reciprocos y que prentede dar respuesta a las insuficiencias que revela la normativa actual sobre este instituto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La compensacion de las deudas tributarias.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La compensacion de las deudas tributarias. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Antonio Garcia Gomez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/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>Antonio Cayon Galiardo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Gabriel Casado Ollero <\/li>\n<li>Carlos Mart\u00ednez De Aguirre Aldaz (vocal)<\/li>\n<li>German Oron Moratal (vocal)<\/li>\n<li>Ana Mar\u00eda Mu\u00f1oz Merino (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Antonio Garcia Gomez La tesis presentada trata de analizar el regimen juridico de la compensacion de las [&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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