{"id":21013,"date":"2018-03-09T09:10:35","date_gmt":"2018-03-09T09:10:35","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-comprobacion-tributaria-de-las-autoliquidaciones\/"},"modified":"2018-03-09T09:10:35","modified_gmt":"2018-03-09T09:10:35","slug":"la-comprobacion-tributaria-de-las-autoliquidaciones","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/salamanca\/la-comprobacion-tributaria-de-las-autoliquidaciones\/","title":{"rendered":"La comprobaci\u00f3n tributaria de las autoliquidaciones"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Rodrigo G\u00f3mez De La Barcena M\u00f3nica <\/strong><\/h2>\n<p>Nos hemos inclinado a perfilar un estudio en torno a la actividad administrativa de comprobaci\u00f3n en sus tres posibles manifestaciones, es decir, como potestad, actividad y procedimiento. El presente trabajo posee una gran trascendencia pues ocupa una serie de cuestiones en las que el derecho tributario no ha alcanzado la madurez propia de un sistema equilibrado entre las facultades de la administraci\u00f3n y las garant\u00edas de los administrados. Dentro de este contexto, se abordan cuestiones tan variadas como: la preclusividad de los procedimientos tributarios dirigidos a emitir una acto de liquidaci\u00f3n, la incidencia de las normas de comprobaci\u00f3n en la  ley de derechos y garant\u00edas de los contribuyentes y del reglamento general de la inspecci\u00f3n de los tributos en los supuestos de comprobaci\u00f3n abreviada del art\u00edculo 123 de la lgt ante la ausencia de un reglamento general de gesti\u00f3n; la dimensi\u00f3n objetiva y temporal del procedimiento de comprobaci\u00f3n, entre la cual cabe subrayar el estudio sobre la ampliaci\u00f3n de actuaciones comprobadoras a instancias del administrado; los mecanismos jur\u00eddicos del ordenamiento ante el incumplimiento de la obligaci\u00f3n de resolver, entre los que se analiza la caducidad en el seno de las actuaciones comprobadoras&#8230;  en \u00faltimo lugar, querr\u00edamos destacar que el desarrollo de las cuestiones abordadas en el presente trabajo se han realizado en un lapso temporal en el que se han producido novedades legislativas que introducen modificaciones significativas, le\u00e1se la ley de derechos y garant\u00edas de los contribuyentes (1998), la modificaci\u00f3n sufrida por la ley de r\u00e9gimen jur\u00eddico de las administraciones p\u00fablicas y del procedimiento administrativo com\u00fan, la nueva redacci\u00f3n de gran parte del articulado del reglamento general de la inspecci\u00f3n de los tributos (2000), pr\u00f3xima reforma de la ley general tributaria (lgt).<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La comprobaci\u00f3n tributaria de las autoliquidaciones<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La comprobaci\u00f3n tributaria de las autoliquidaciones <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Rodrigo G\u00f3mez De La Barcena M\u00f3nica <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala <\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<li>  (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 Rodrigo G\u00f3mez De La Barcena M\u00f3nica Nos hemos inclinado a perfilar un estudio en torno a la [&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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