{"id":18614,"date":"2018-03-09T09:07:14","date_gmt":"2018-03-09T09:07:14","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-organizacion-comun-de-mercados-de-frutas-y-hortalizas-normalizacion-y-planificacion-economico-financiera-y-fiscal-en-espana\/"},"modified":"2018-03-09T09:07:14","modified_gmt":"2018-03-09T09:07:14","slug":"la-organizacion-comun-de-mercados-de-frutas-y-hortalizas-normalizacion-y-planificacion-economico-financiera-y-fiscal-en-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-organizacion-comun-de-mercados-de-frutas-y-hortalizas-normalizacion-y-planificacion-economico-financiera-y-fiscal-en-espana\/","title":{"rendered":"La organizaci\u00f3n com\u00fan de mercados de frutas y hortalizas. normalizaci\u00f3n y planificaci\u00f3n econ\u00f3mico-financiera y fiscal en espa\u00f1a"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda  Mar Mar\u00edn S\u00e1nchez <\/strong><\/h2>\n<p>En este trabajo se ha analizado la adaptaci\u00f3n de la normativa comunitaria que regula la organizaci\u00f3n com\u00fan de mercados (ocm) de frutas y hortalizas (reglamento (ce) n\u00c2\u00ba 2200\/1996), a la legislaci\u00f3n mercantil y fiscal espa\u00f1ola, ya que en la misma se ha introducido un nuevo instrumento financiero, los llamados fondos operativos, destinados a financiera, fundamentalmente, inversiones en activos fijos nuevos. Dichos fondos han generado numerosos problemas en cuanto a su adaptaci\u00f3n y reflejo tanto contable como fiscal en las empresas espa\u00f1olas, dado que su financiaci\u00f3n procede en un 50% de las aportaciones efectivas de sus socios y en el otro 50% de la uni\u00f3n europea.  con el estudio realizado, en definitiva, se proponen distintas alternativas mercantiles para identifcar la aportaci\u00f3n del socio a los fondos operativos, que respeten la normativa comunitaria, y al mismo tiempo, la legislaci\u00f3n mercantil y fiscal espa\u00f1ola, pero consiguiendo la m\u00e1xima utilidad para la organizaci\u00f3n. Se concluye el trabajo estableciendo modelos matem\u00e1ticos que permitan cuantificar las repercusiones que en los \u00e1mbitos del impuesto sobre sociedades y en el del impuesto sobre el valor a\u00f1adido se derivan tanto para la organizaci\u00f3n de productores de frutas y hortalizas receptora de los fondos como para el socio aportante.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La organizaci\u00f3n com\u00fan de mercados de frutas y hortalizas. normalizaci\u00f3n y planificaci\u00f3n econ\u00f3mico-financiera y fiscal en espa\u00f1a<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La organizaci\u00f3n com\u00fan de mercados de frutas y hortalizas. normalizaci\u00f3n y planificaci\u00f3n econ\u00f3mico-financiera y fiscal en espa\u00f1a <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda  Mar Mar\u00edn S\u00e1nchez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Polit\u00e9cnica de Valencia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 19\/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> Server Izquierdo Ricardo Jos\u00e9<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan  Francisco Julia igual <\/li>\n<li> De Miguel g\u00f3mez m. dolores (vocal)<\/li>\n<li>paloma Del dur\u00e1n (vocal)<\/li>\n<li>Juan  Antonio Ca\u00f1as  madue\u00f1o (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Mar Mar\u00edn S\u00e1nchez En este trabajo se ha analizado la adaptaci\u00f3n de la normativa comunitaria que [&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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