{"id":156345,"date":"2026-01-12T17:28:31","date_gmt":"2026-01-12T17:28:31","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-prescripcion-del-credito-tributario-2\/"},"modified":"2026-01-12T17:28:31","modified_gmt":"2026-01-12T17:28:31","slug":"la-prescripcion-del-credito-tributario-2","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-prescripcion-del-credito-tributario-2\/","title":{"rendered":"La prescripcion del credito tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Martin Caceres Adriana Fabiola <\/strong><\/h2>\n<p>La tesis doctoral aborda, en el marco de la concepcion obligacional del tributo, el analisis del regimen juridico de la prescripcion del credito tributario a la luz de los articulos 64 a 67 de la ley general tributaria.  elaborada bajo los postulados del metodo juridico, la memoria de tesis se estructura en cuatro capitulos que, precedidos cada uno de ellos por una referencia introductoria al regimen juridico de la prescripcion civil, abordan, respectivamente, las cuestiones relativas a la configuracion del instituto prescriptivo en materia tributaria, el computo e interrupcion de plazos y, por ultimo, el funcionamiento del instituto en el ordenamiento tributario asi como la admision de la renuncia a la prescripcion y el pago de la deuda prescrita.  en las conclusiones finales destaca la configuracion de la prescripcion tributaria como causa de inexigibilidad del credito.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La prescripcion del credito tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La prescripcion del credito tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Martin Caceres Adriana Fabiola <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1991<\/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>Francisco F\u00e9lix Clavijo Hern\u00e1ndez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro Lapatza <\/li>\n<li>Francisco Escribano Lopez (vocal)<\/li>\n<li>Ernesto Eseverri Martinez (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 Martin Caceres Adriana Fabiola La tesis doctoral aborda, en el marco de la concepcion obligacional del tributo, [&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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