{"id":141561,"date":"2026-01-12T18:03:33","date_gmt":"2026-01-12T18:03:33","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-delito-de-contrabando-perspectiva-juridico-financiera\/"},"modified":"2026-01-12T18:03:33","modified_gmt":"2026-01-12T18:03:33","slug":"el-delito-de-contrabando-perspectiva-juridico-financiera","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-delito-de-contrabando-perspectiva-juridico-financiera\/","title":{"rendered":"El delito de contrabando. perspectiva juridico-financiera"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana Mar\u00eda Mu\u00f1oz Merino <\/strong><\/h2>\n<p>La presente tesis doctoral se centra en el analisis del delito de contrabando desde una perspectiva juridico-financiera. No es un estudio meramente descriptivo de dicha figura delictiva, sino que a la exposicion detallada de las diversas posturas doctrinales y jurisprudenciales, a\u00f1adimos nuestra propia vision critica sobre el mismo. Estimamos que la regulacion actual del delito de contrabando en espa\u00f1a adolece de graves deficiencias, que afectan a la constitucionalidad de la misma y debieran ser subsanadas por medio de una reforma de la ley, que no olvide las profundas implicaciones que posee la hacienda publica en su regulacion. En fin, proponemos una revision del concepto de contrabando regulado en la ley de 13 de julio de 1982 a la luz de los principios constitucionales, asi como de los principios que aporta el derecho financiero y tributario. A lo largo de los cinco capitulos de que consta este trabajo se abordan los temas mas sobresalientes que suscita dicho delito: evolucion historica, naturaleza juridica del delito, tipos de contrabando, conceptos de importacion, exportacion, territorio, valoracion de mercancias, requisito de la cuantia de los generos, el autor, los agentes de aduanas, la pena de comiso, sancion de inhabilitacion para ejercer profesiones publicas, etc.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El delito de contrabando. perspectiva juridico-financiera<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El delito de contrabando. perspectiva juridico-financiera <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana Mar\u00eda Mu\u00f1oz Merino <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando P\u00e9rez Royo <\/li>\n<li>Antonia Agullo Aguero (vocal)<\/li>\n<li>Gaspar De La Pe\u00f1a Velasco (vocal)<\/li>\n<li>Manuela Vega Herrero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ana Mar\u00eda Mu\u00f1oz Merino La presente tesis doctoral se centra en el analisis del delito de contrabando [&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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