{"id":20593,"date":"2018-03-09T09:09:59","date_gmt":"2018-03-09T09:09:59","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-actas-de-inspeccion-tributaria\/"},"modified":"2018-03-09T09:09:59","modified_gmt":"2018-03-09T09:09:59","slug":"las-actas-de-inspeccion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/la-laguna\/las-actas-de-inspeccion-tributaria\/","title":{"rendered":"Las actas de inspecci\u00f3n tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Mesa Gonz\u00e1lez M. Jos\u00e9 <\/strong><\/h2>\n<p>La tesis doctoral, tiene por objeto el an\u00e1lisis de las actas de inspecci\u00f3n tributaria. Dicho an\u00e1lisis se hace no s\u00f3lo desde el punto de vista doctrinal, jurisprudencial y de derecho comparado, sino tambi\u00e9n desde un punto de vista cient\u00edfico.  el cap\u00edtulo primero, igual que el segundo y el cuarto, se divide b\u00e1sicamente en dos partes: en la primera de ellas se examina la doctrina de los autores sobre las actas de inspecci\u00f3n y, acto seguido, se realizan determinadas observaciones cr\u00edticas a la tesis expuesta; en la segunda, se estudian las distintas tesis que ha mantenido la doctrina sobre las actas de conformidad, su naturaleza jur\u00eddica, los efectos que les son propios, haciendo, asimismo, determinadas observaciones cr\u00edticas sobre cada una de ellas.  en el cap\u00edtulo segundo se analiza cu\u00e1l ha sido, desde el a\u00f1o 1930, la postura del tribunal supremo sobre las distintas cuestiones que se plantean en relaci\u00f3n con las actas de inspecci\u00f3n en general y, en especial las actas de conformidad. En este cap\u00edtulo se refleja, examina y sistematiza la doctrina jurisprudencial en esta materia.  por su parte, el cap\u00edtulo tercero se dedica al estudio de la documentaci\u00f3n de las actuaciones inspectoras en el ordenamiento jur\u00eddico alem\u00e1n, en especial, a los informes de inspecci\u00f3n o pr\u00ed\u00bcfungsberichte que extiende la inspecci\u00f3n tributaria alemana al concluir sus actuaciones comprobadoras e investigadoras. no s\u00f3lo se explica aqu\u00ed en qu\u00e9 consisten estos informes, cu\u00e1l es su naturaleza jur\u00eddica, los elementos que integran su contenido, sus efectos en el seno del procedimiento de liquidaci\u00f3n, etc., Sino que tambi\u00e9n se ponen de manifiesto las similitudes y diferencias que presentan con las actas de inspecci\u00f3n espa\u00f1olas.  finalmente, el cap\u00edtulo cuarto contiene la tesis de la autora sobre las actas de inspecci\u00f3n tributaria. En \u00e9l se afirma la doble naturaleza jur\u00eddica de las actas como documentos p\u00fablicos y actos administrativos<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las actas de inspecci\u00f3n tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las actas de inspecci\u00f3n tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Mesa Gonz\u00e1lez M. Jos\u00e9 <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 13\/12\/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: ramon Falcon tella <\/li>\n<li>pedro Herrera molina (vocal)<\/li>\n<li>gaspar de la Pe\u00f1a velasco (vocal)<\/li>\n<li>sonia Mauricio subirana (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mesa Gonz\u00e1lez M. Jos\u00e9 La tesis doctoral, tiene por objeto el an\u00e1lisis de las actas de inspecci\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 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":[9915],"tags":[16747,8367,62580,39803,2259,16746],"class_list":["post-20593","post","type-post","status-publish","format-standard","hentry","category-la-laguna","tag-francisco-felix-clavijo-hernandez","tag-gaspar-de-la-pena-velasco","tag-mesa-gonzalez-m-jose","tag-pedro-herrera-molina","tag-ramon-falcon-tella","tag-sonia-mauricio-subirana"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/20593","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=20593"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/20593\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=20593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=20593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=20593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}