{"id":139997,"date":"2026-01-12T17:50:42","date_gmt":"2026-01-12T17:50:42","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-las-funciones-de-la-inspeccion-de-los-tributos-especialmente-desde-la-perspectiva-constitucional\/"},"modified":"2026-01-12T17:50:42","modified_gmt":"2026-01-12T17:50:42","slug":"analisis-de-las-funciones-de-la-inspeccion-de-los-tributos-especialmente-desde-la-perspectiva-constitucional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/analisis-de-las-funciones-de-la-inspeccion-de-los-tributos-especialmente-desde-la-perspectiva-constitucional\/","title":{"rendered":"Analisis de las funciones de la inspeccion de los tributos, especialmente desde la perspectiva constitucional."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Juan  Lozano Ana M. <\/strong><\/h2>\n<p>En la tesis se hace un estudio particularizado de las funciones de comprobacion e investigacion, liquidacion y obtencion de informacion de la inspeccion de los tributos. Para ello, se parte de una consideracion preliminar acerca de la naturaleza de tales poderes juridicos, los caracteres y elementos de los mismos y la finalidad que los justifica. Posteriormente se entra a analizar en concreto cada una de las funciones enunciadas, atendiendo fundamentalmente a una consideracion de los principios por los que se rige su ejercicio puesto que la situacion juridica de los particulares queda condicionada por el respeto a los principios constitucionales que resulten aplicables a estas actuaciones inspectoras. Por ultimo, se examina la articulacion entre los procedimientos inspectores y los expedientes sancionadores cuya incoacion pueda derivarse de los anteriores.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis de las funciones de la inspeccion de los tributos, especialmente desde la perspectiva constitucional.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis de las funciones de la inspeccion de los tributos, especialmente desde la perspectiva constitucional. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Juan  Lozano Ana M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/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>Fernando Cervera  Torrej\u00f3n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan Mart\u00edn Queralt <\/li>\n<li>Alejandro Men\u00e9ndez Moreno (vocal)<\/li>\n<li>Mar\u00eda Teresa Soler Roch (vocal)<\/li>\n<li>Francisco Escribano Lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juan Lozano Ana M. En la tesis se hace un estudio particularizado de las funciones de comprobacion [&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],"tags":[12469,11812,2296,254550,11621,27425],"class_list":["post-139997","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-constitucional","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-alejandro-menendez-moreno","tag-fernando-cervera-torrejon","tag-francisco-escribano-lopez","tag-juan-lozano-ana-m","tag-juan-martin-queralt","tag-maria-teresa-soler-roch"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139997","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=139997"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/139997\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=139997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=139997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=139997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}