{"id":21738,"date":"2018-03-09T09:11:38","date_gmt":"2018-03-09T09:11:38","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-principio-de-legalidad-en-la-jurisprudencia-tributaria\/"},"modified":"2018-03-09T09:11:38","modified_gmt":"2018-03-09T09:11:38","slug":"el-principio-de-legalidad-en-la-jurisprudencia-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/pais-vasco-euskal-herriko-unibertsitatea\/el-principio-de-legalidad-en-la-jurisprudencia-tributaria\/","title":{"rendered":"El principio de legalidad en la jurisprudencia tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Roberto Bernales Soriano <\/strong><\/h2>\n<p>La tesis que se presenta es un an\u00e1lisis de la jurisprudencia dictada en relaci\u00f3n con el principio de legalidad en materia tributaria, entendiendo como reserva de ley, reconocido en la constituci\u00f3n espa\u00f1ola de 1978. La jurisprudencia objeto de examen corresponde tanto al tribunal constitucional como al tribunal supremo y abarca el per\u00edodo comprendido entre la entrada en vigor de la constituci\u00f3n y el a\u00f1o 2001.  el estudio consta de cuatro cap\u00edtulos. Comienza la tesis con un estuido (cap\u00edtulo) sobre cu\u00e1les han sido y son en la actualidad los fundamentos en los que se basa la reserva de ley en materia tributaria, desde el tradicional principio de autoimposici\u00f3n hasta los m\u00e1s cercanos de igualdad y uniformidad del sistema tributario.  los cap\u00edtulos siguientes agrupan las tres cuestiones sobre las que el principio de reserva despliega sus efectos de forma determinante en el derecho tributario.  el cap\u00edtulo segundo analiza c\u00f3mo se adec\u00faa el desarrollo normativo tributario al principio de reserva legal en las diferentes formas de expresi\u00f3n normativa (leyes, decretos-legislativos, decretos-leyes, decretos, \u00f3rdenes ministeriales, etc.).  el cap\u00edtulo tercero analiza las consecuencias del principio de legalidad en materia de interpretaci\u00f3n de las normas, especialmente bajo la consideraci\u00f3n de las potestades que en ese \u00e1mbito se le reconocen a la administraci\u00f3n a trav\u00e9s tanto de los reglamentos ejecutivos como de las \u00f3rdenes ministeriales interpretativas.  el cuarto y \u00faltimo cap\u00edtulo de la tesis analiza las implicaciones del principio de legalidad en el \u00e1mbito del derecho tributario sancionador, especialmente en lo referente a la regulaci\u00f3n que de las infracciones tributarias realiza la lgt. Finaliza la tesis con las conclusiones que el autor, en n\u00famero doce, deriva del estudio de la jurisprudencia analizada.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El principio de legalidad en la jurisprudencia tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El principio de legalidad en la jurisprudencia tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Roberto Bernales Soriano <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/02\/2003<\/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>Ernesto Lejeune Valcarcel<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: eusebio Gonzalez garcia <\/li>\n<li>Mar\u00eda no Abad fern\u00e1ndez (vocal)<\/li>\n<li>Manuel Beldarrain garin (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 Roberto Bernales Soriano La tesis que se presenta es un an\u00e1lisis de la jurisprudencia dictada en relaci\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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