{"id":16397,"date":"2002-12-04T00:00:00","date_gmt":"2002-12-04T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-garanta%c2%adas-reales-del-credito-tributario\/"},"modified":"2002-12-04T00:00:00","modified_gmt":"2002-12-04T00:00:00","slug":"las-garanta%c2%adas-reales-del-credito-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-garanta%c2%adas-reales-del-credito-tributario\/","title":{"rendered":"Las garant\u00edas reales del cr\u00e9dito tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Arranz De Andr\u00e9s M. Consolaci\u00f3n <\/strong><\/h2>\n<p>La tesis doctoral se centra en el estudio de los derechos de naturaleza real que, bien por directa disposici\u00f3n legal, o bien como consecuencia de un expreso acto de constituci\u00f3n por el particular, existen en aras de procurar la satisfacci\u00f3n del cr\u00e9dito tributario.  tras concretar cu\u00e1les, de las garant\u00edas o privilegios existentes actualmente en nuestro sistema tributario, merecen ser efectivamente calificadas como derechos reales de garant\u00eda, se procede al estudio de los diferentes aspectos que presenta su r\u00e9gimen jur\u00eddico; tributos a los que resultan de aplicaci\u00f3n, formas de constituci\u00f3n, sujetos activos beneficiados por la garant\u00eda, eficacia frente a terceros, \u00e1mbito objetivo de aplicaci\u00f3n.  posteriormente, la atenci\u00f3n se ha detenido en el an\u00e1lisis de los aspectos procedimentales planteados al hilo de la ejecuci\u00f3n de las garant\u00edas reales del cr\u00e9dito tributario. Desde la concreci\u00f3n de los caracteres que deben reunir los cr\u00e9ditos para poderse emprender la ejecucci\u00f3n de las garant\u00edas, hasta la determinaci\u00f3n de la especial situaci\u00f3n que se produce como consecuencia de la adjudicaci\u00f3n de bienes afectos por el estado, pasando por una atenta mirada a los tr\u00e1mites de ejecuci\u00f3n procedentes, son muchas y muy variadas las cuestiones analizadas en este punto. Especial relevancia presenta igualmente todo lo relativo al procedimiento de derivaci\u00f3n de la acci\u00f3n contra el tercer poseedor del bien afecto, la eficacia de las tercer\u00edas de dominio o mejor derecho que en este \u00e1mbito pueden plantearse o las consecuencias derivadas de la participaci\u00f3n de la hacienda p\u00fablica, en cuanto sujeto activo de los cr\u00e9ditos garantizados, en los procesos concursales.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las garant\u00edas reales del cr\u00e9dito tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las garant\u00edas reales del cr\u00e9dito tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Arranz De Andr\u00e9s M. Consolaci\u00f3n <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Cantabria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/04\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ramon (secretario) Falcon tella <\/li>\n<li>manuela Fern\u00e1ndez junquera (vocal)<\/li>\n<li>gaspar de la Pe\u00f1a velasco (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Arranz De Andr\u00e9s M. Consolaci\u00f3n La tesis doctoral se centra en el estudio de los derechos de [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[10518,612,797,5964,979],"tags":[51847,13085,8367,17656,51848],"class_list":["post-16397","post","type-post","status-publish","format-standard","hentry","category-cantabria","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-publico","category-derecho-y-legislacion-nacionales","tag-arranz-de-andres-m-consolacion","tag-eugenio-simon-acosta","tag-gaspar-de-la-pena-velasco","tag-manuela-fernandez-junquera","tag-ramon-secretario-falcon-tella"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/16397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=16397"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/16397\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=16397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=16397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=16397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}