{"id":15984,"date":"2002-09-03T00:00:00","date_gmt":"2002-09-03T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-arancel-de-los-funcionarios-publicos-un-estudio-de-derecho-tributario\/"},"modified":"2002-09-03T00:00:00","modified_gmt":"2002-09-03T00:00:00","slug":"el-arancel-de-los-funcionarios-publicos-un-estudio-de-derecho-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-arancel-de-los-funcionarios-publicos-un-estudio-de-derecho-tributario\/","title":{"rendered":"El arancel de los funcionarios p\u00fablicos: un estudio de derecho tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ricardo Navarro G\u00f3mez <\/strong><\/h2>\n<p>La tesis defendida sostiene la naturaleza jur\u00eddico-tributaria del llamado arancel de los funcionarios p\u00fablicos, previsto en la disposici\u00f3n adicional tercera de la ley 8\/1989, de 13 de abril, de tasas y precios p\u00fablicos y que en la actualidad tiene como \u00fanicas manifestaciones la retribuci\u00f3n por arancel del registrador de la propiedad y mercantil y del notario, con la salvedad, en este \u00faltimo, de que tambi\u00e9n existe un arancel diferenciado para los notarios que provienen del extinto cuerpo de corredores de comercio colegiados. El planteamiento que nos lleva a dicha conclusi\u00f3n se basa metodol\u00f3gicamente en el an\u00e1lisis del r\u00e9gimen jur\u00eddico del arancel. De \u00e9l deducimos que, bajo una apariencia de modo de retribuci\u00f3n peculiar de unos funcionarios p\u00falicos, justificado en la singularidad de su h\u00edbrido estatuto jur\u00eddico entre funcionarios y profesionales, el nomen iuris \u00abarancel\u00bb alberga en realidad un instrumento de financiaci\u00f3n de un gasto p\u00fablico, como el sostenimiento de la prestaci\u00f3n de la daci\u00f3n de fe p\u00fablica, de forma que el arancel ser\u00eda el ingreso que deben satisfacer los particulares con ocasi\u00f3n de la realizaci\u00f3n de esta actividad por los sujetos que requieren los servicios de estos fedatarios p\u00fablicos.  concebido en estos t\u00e9rminos, el arancel es suceptible de su calificaci\u00f3n como tributo en dos fases. La primera, compar\u00e1ndolo e integr\u00e1ndolo en el concepto de prestaci\u00f3n patrimonial de car\u00e1cter p\u00fablico (art. 31.3 constituci\u00f3n), porque se trata de una prestaci\u00f3n coactiva para los particulares destinada a satisfacer una finalidad de car\u00e1cter p\u00fablico. La segunda, como corolario de lo anterior, emplaz\u00e1ndola en el concepto material de tributo que alberga impl\u00edcitamente nuestra constituci\u00f3n en sur art. 31 (concepto constitucional de tributo), en la medida en que comparte las caracter\u00edsticas de \u00e9ste que permiten entenderlo como una contribuci\u00f3n al sostenimiento de un gasto p\u00fablico. Afirmada su naturaleza<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El arancel de los funcionarios p\u00fablicos: un estudio de derecho tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El arancel de los funcionarios p\u00fablicos: un estudio de derecho tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ricardo Navarro G\u00f3mez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Illes balears<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/03\/2002<\/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> Combarros Villanueva Victoria E.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Carlos Palao taboada <\/li>\n<li>antonia Agull\u00f3 ag\u00ed\u00bcero (vocal)<\/li>\n<li>carmelo Lozano serrano (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 Ricardo Navarro G\u00f3mez La tesis defendida sostiene la naturaleza jur\u00eddico-tributaria del llamado arancel de los funcionarios p\u00fablicos, [&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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