{"id":140801,"date":"2026-01-12T17:57:34","date_gmt":"2026-01-12T17:57:34","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-actas-de-la-inspeccion-de-los-tributos\/"},"modified":"2026-01-12T17:57:34","modified_gmt":"2026-01-12T17:57:34","slug":"las-actas-de-la-inspeccion-de-los-tributos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-actas-de-la-inspeccion-de-los-tributos\/","title":{"rendered":"Las actas de la inspeccion de los tributos"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Arrieta Martinez De Pison Juan <\/strong><\/h2>\n<p>Constituye el objeto de la tesis presentada, el analisis de las actas de la inspeccion de los tributos. El trabajo de investigacion arranca para ello del estudio de la evolucion historica, distinguiendose los diversos documentos que se han utilizado para consignar las actuaciones inspectoras, y llegando al analisis actual del regimen juridico de las actas de la inspeccion, diferenciandolos de los demas documentos: diligencias, informes y comunicaciones. Tras el analisis historico y del regimen juridico, se realiza un estudio en profundidad de la naturaleza juridica y de los efectos.  en primer lugar, se repasa y analizan las tesis existentes sobre la naturaleza juridica de las actas de conformidad (tesis confesoria, transaccional, negocial, etc&#8230;), Concluyendo con una tesis original que se presenta por el autor ante la insuficiencia de la tesis doctrinales preteritas. Una vez expuesta la tesis, se analizan los efectos juridicos que despliegan las actas de la inspeccion: regularizacion tributaria, limitaciones a la impugnacion, reduccion de la sancion, presuncion de veracidad, etc&#8230;<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las actas de la inspeccion de los tributos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las actas de la inspeccion de los tributos <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Arrieta Martinez De Pison Juan <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma 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>Juan Ramallo Massanet<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez Bereijo <\/li>\n<li>Juan Mart\u00edn Queralt (vocal)<\/li>\n<li>Fernando P\u00e9rez Royo (vocal)<\/li>\n<li>Jos\u00e9 Ramon Ruiz Garcia (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Arrieta Martinez De Pison Juan Constituye el objeto de la tesis presentada, el analisis de las actas [&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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