{"id":13823,"date":"2018-03-09T09:00:15","date_gmt":"2018-03-09T09:00:15","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-derecho-a-la-no-autoinculpacion-en-el-ordenamiento-tributario-espanol\/"},"modified":"2018-03-09T09:00:15","modified_gmt":"2018-03-09T09:00:15","slug":"el-derecho-a-la-no-autoinculpacion-en-el-ordenamiento-tributario-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-derecho-a-la-no-autoinculpacion-en-el-ordenamiento-tributario-espanol\/","title":{"rendered":"El derecho a la no autoinculpaci\u00f3n en el ordenamiento tributario espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rafael Luna Rodriguez <\/strong><\/h2>\n<p>La investigaci\u00f3n analiza el encuadramiento del derecho a la no autoinculpaci\u00f3n en el ordenamiento tributario espa\u00f1ol, con especial referencia a la jurisprudencia emanada por el tribunal europeo de derechos humanos, y el contenido por este asignado al art\u00edculo seis del convenio europeo de derechos humanos. analiza la actual estructura del procedimiento administrativo sancionador tributario, las resoluciones m\u00e1s importantes en la materia dictadas por el tribunal constitucional espa\u00f1ol, as\u00ed como las diferentes adoptadas respecto al tema por parte de la doctrina y la legislaci\u00f3n, concluy\u00e9ndose la existencia de un vicio de inconstitucionalidad en la actual configuraci\u00f3n del procedimiento sancionador tributario, por violaci\u00f3n del derecho a no autoincreminarse, de acuerdo con lo dispuesto por el art\u00edculo 24 apartado segundo de la constituci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El derecho a la no autoinculpaci\u00f3n en el ordenamiento tributario espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El derecho a la no autoinculpaci\u00f3n en el ordenamiento tributario espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rafael Luna Rodriguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 16\/11\/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>Ramon Falcon Tella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro (secretario) Herrera molina <\/li>\n<li>pablo Chico de la camara (vocal)<\/li>\n<li>Antonio Bustos  gisbert (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rafael Luna Rodriguez La investigaci\u00f3n analiza el encuadramiento del derecho a la no autoinculpaci\u00f3n en el ordenamiento [&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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