{"id":18445,"date":"2018-03-09T09:06:58","date_gmt":"2018-03-09T09:06:58","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-comprobacion-en-la-liquidacion-tributaria\/"},"modified":"2018-03-09T09:06:58","modified_gmt":"2018-03-09T09:06:58","slug":"la-comprobacion-en-la-liquidacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-comprobacion-en-la-liquidacion-tributaria\/","title":{"rendered":"La comprobaci\u00f3n en la liquidaci\u00f3n tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> V\u00edctor Manuel S\u00e1nchez Bl\u00e1zquez <\/strong><\/h2>\n<p>Ante los m\u00faltiples interrogantes que surgen sobre el preciso contenido de la comprobaci\u00f3n tributaria, o dicho con m\u00e1s rigor, de la comprobaci\u00f3n en la liquidaci\u00f3n tributaria (art\u00edculos 109 y 120.2 a) de la lgt, entre otros), se hace necesaria su clarificaci\u00f3n conceptual y terminol\u00f3gica. \u00e9sta debe venir a partir de la identificaci\u00f3n de las realidades insertas en ella, que en alg\u00fan caso pueden considerarse como sus clases o modalidades, y de aquellas otras de las que ha de deslindarse. El derecho positivo espa\u00f1ol, aunque tambi\u00e9n iluminado por otros de nuestro entorno, la jurisprudencia y doctrina administrativa patrias y los distintos instrumentos conceptuales aportados por la dogm\u00e1tica jur\u00eddica, habr\u00e1n de ser el material y las herramientas fundamentales para tal tarea. Y ello debe realizarse a trav\u00e9s de varias v\u00edas, que conforman la estructura del an\u00e1lisis: desde la consideraci\u00f3n de la comprobaci\u00f3n tributaria como actividad administrativa, en concreto, una actividad inserta en la aplicaci\u00f3n administrativa de la norma tributaria y una actividad instructora de control del procedimiento de liquidaci\u00f3n tributaria; desde su deslinde de figuras afines (instrumentos de asistencia administrativa en la aplicaci\u00f3n de los tributos, determinaci\u00f3n de valores catastrales, etc.); Desde el an\u00e1lisis de sus clases o modalidades (gestora e inspectora, total y parcial); y, desde la perspectiva de ser objeto de un acto de comprobaci\u00f3n. S\u00f3lo as\u00ed podr\u00e1 describirse de modo completo y sin lagunas la figura objeto de estudio. Adem\u00e1s, los diversos aspectos del r\u00e9gimen jur\u00eddico de las actuaciones comprobadoras que son abordados al hilo del an\u00e1lisis, muestran la importancia del estudio para la comprensi\u00f3n y aplicaci\u00f3n de nuestro ordenamiento tributario vigente. La anunciada aparici\u00f3n de una nueva lgt, que habr\u00e1 de regular y afrontar nuevamente esta figura, pone de relieve tambi\u00e9n su trascendencia desde una \u00f3ptica de lege ferenda, h<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La comprobaci\u00f3n en la liquidaci\u00f3n tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La comprobaci\u00f3n en la liquidaci\u00f3n tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 V\u00edctor Manuel S\u00e1nchez Bl\u00e1zquez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 14\/07\/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>Francisco F\u00e9lix Clavijo Hern\u00e1ndez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pablo (secretario) Chico de la camara <\/li>\n<li>Carlos Palao taboada (vocal)<\/li>\n<li>Luis Mar\u00eda Cazorla prieto (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 V\u00edctor Manuel S\u00e1nchez Bl\u00e1zquez Ante los m\u00faltiples interrogantes que surgen sobre el preciso contenido de la comprobaci\u00f3n [&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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