{"id":139292,"date":"2026-01-12T17:44:05","date_gmt":"2026-01-12T17:44:05","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/armonizacion-fiscal-europea\/"},"modified":"2026-01-12T17:44:05","modified_gmt":"2026-01-12T17:44:05","slug":"armonizacion-fiscal-europea","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/armonizacion-fiscal-europea\/","title":{"rendered":"Armonizacion fiscal europea"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Miguel Martinez Martinez <\/strong><\/h2>\n<p>La doctrina fiscal de la integraci\u00f3n europea. La correcci\u00f3n de las distorsiones: armonizaci\u00f3n versus unifcacion fiscal en la cee. el derecho comunitario en vigor y propuesto en materia de imposici\u00f3n directa.  especial consideraci\u00f3n de las directivas sobre el r\u00e9gimen fiscal com\u00fan aplicable a las fusiones, escisiones y aportaciones de activo efectuadas entre sociedades de estados miembros diferentes, y a las sociedades matrices y filiales de estados miembros diferentes.  un an\u00e1lisis de las propuestas de directiva sobre armonizaci\u00f3n de los impuestos directos. el derecho comunitario en vigor y propuesto en lo que concierne a los impuestos indirectos sobre concentraci\u00f3n y aportaci\u00f3n de capitales, y transacciones sobre titulos. la incidencia del proceso de armonizaci\u00f3n fiscal en la cee sobre el sistema fiscal espa\u00f1ol.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Armonizacion fiscal europea<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Armonizacion fiscal europea <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Miguel Martinez Martinez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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>arche Domingo Vicente<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ricardo Calle saiz <\/li>\n<li>ramon Falcon tella (vocal)<\/li>\n<li>eugenio Domingo solans (vocal)<\/li>\n<li>leonardo Garc\u00eda de la mora (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Miguel Martinez Martinez La doctrina fiscal de la integraci\u00f3n europea. La correcci\u00f3n de las distorsiones: armonizaci\u00f3n [&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":[612,986,797,979],"tags":[7578,18860,116197,101968,2259,92635],"class_list":["post-139292","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-complutense-de-madrid","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-arche-domingo-vicente","tag-eugenio-domingo-solans","tag-jose-miguel-Martinez-Martinez","tag-leonardo-garcia-de-la-mora","tag-ramon-falcon-tella","tag-ricardo-calle-saiz"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139292","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=139292"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139292\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=139292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=139292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=139292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}