{"id":144035,"date":"1993-01-01T00:00:00","date_gmt":"1993-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-retencion-a-cuenta-en-el-ordenamiento-tributario-espanol\/"},"modified":"1993-01-01T00:00:00","modified_gmt":"1993-01-01T00:00:00","slug":"la-retencion-a-cuenta-en-el-ordenamiento-tributario-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-retencion-a-cuenta-en-el-ordenamiento-tributario-espanol\/","title":{"rendered":"La retencion a cuenta en el ordenamiento tributario espa\u00f1ol."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pilar Alguacil Mari <\/strong><\/h2>\n<p>Se aborda el estudio de la retencion a cuenta, tanto de sus fines y objetivos como de sus elementos-presupuesto y sujetos-; y su regimen juridico; y las cuestiones dogmaticas y cientificas que plantea. Se concluye en que el retenedor es deudor de una obligacion propia y autonoma de la que esencialmente pueda surgir a cargo del sujeto pasivo. El ordenamiento lo dota a su vez de un poder de resarcimiento sobre el retenido que se configura asimismo como un deber. Este ultimo sujeto esta sometido al de soportar una retencion, a traves de la cual realiza una contribucion provisional a los gastos publicos.  a partir de la realizacion del hecho imponible, el sujeto pasivo podra ser titular, o de una deuda, por el importe de la cuota diferencial, o de un credito por el exceso de retenciones.  el regimen del instituto pone en cuestion los esquemas explicativos del tributo a partir de una relacion juridico-obligatoria e incide en la elaboracion dogmatica los conceptos tributarios mas importantes, como el hecho imponible y el sujeto pasivo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La retencion a cuenta en el ordenamiento tributario espa\u00f1ol.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La retencion a cuenta en el ordenamiento tributario espa\u00f1ol. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pilar Alguacil Mari <\/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\/1993<\/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>Carmelo Lozano Serrano<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Martin Delgado Jos\u00e9 M. <\/li>\n<li>Juan Mart\u00edn Queralt (vocal)<\/li>\n<li>Carlos Palao Taboada (vocal)<\/li>\n<li>Fernando Cervera  Torrej\u00f3n (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pilar Alguacil Mari Se aborda el estudio de la retencion a cuenta, tanto de sus fines y [&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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