{"id":21991,"date":"2003-07-03T00:00:00","date_gmt":"2003-07-03T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-derecho-a-no-autoinculparse-ante-la-inspeccion-tributaria-en-caso-de-posibles-delitos-contra-la-hacienda-publica\/"},"modified":"2003-07-03T00:00:00","modified_gmt":"2003-07-03T00:00:00","slug":"el-derecho-a-no-autoinculparse-ante-la-inspeccion-tributaria-en-caso-de-posibles-delitos-contra-la-hacienda-publica","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/castilla-la-mancha\/el-derecho-a-no-autoinculparse-ante-la-inspeccion-tributaria-en-caso-de-posibles-delitos-contra-la-hacienda-publica\/","title":{"rendered":"El derecho a no autoinculparse ante la inspecci\u00f3n tributaria en caso de posibles delitos contra la hacienda p\u00fablica"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Sanz D\u00edaz-palacios Jos\u00e9 Alberto <\/strong><\/h2>\n<p>Este trabajo pretende arrojar alguna luz sobre el problema relativo a la trascendencia, en el proceso penal, de los materiales aportados por el obligado tributario, coactivamente, a requerimiento de la inspecci\u00f3n.  bas\u00e1ndose en la jurisprudencia del tribunal europeo de derechos humanos de estrasburgo, y en la doctrina del tribunal constitucional espa\u00f1ol, el autor perfila el concepto de \u00abdeclaraci\u00f3n autoinculpatoria\u00bb a los efectos del 24 la constituci\u00f3n, o del art\u00edculo 6 del convenio europeo para la protecci\u00f3n de los derechos humanos y de las libertades fundamentales.  la tesis reconoce entidad procedimental espec\u00edfica a la actuaci\u00f3n desarrollada por la administraci\u00f3n tributaria desde que \u00e9sta sospecha la ilicitud penal de los hechos hasta el momento en el que, verdaderamente, aprecia indicios racionales de delito. El autor denomina a ese procedimiento \u00abfase preprocesal de los delitos contra la hacienda p\u00fablica\u00bb, y pone de manifiesto en su trabajo que, debido a la finalidad y trascendencia represiva de dicha \u00abfase preprocesal\u00bb, las actuaciones que se desarrollan en el transcurso de la misma han de ser respetuosas con el derecho fundamental a no autoinculparse.  en la \u00faltima parte de este trabajo de investigaci\u00f3n, se analizan cuatro pronunciamientos del tribunal europeo de derechos humanos que resultan de una importancia decisiva en la b\u00fasqueda del equilibrio entre el deber de colaborar con la inspecci\u00f3n tributaria y el derecho a no declarar contra s\u00ed mismo: las sentencias funke v. Francia, bendenoun v. Francia, saunders v. Reino unido, y j.B.,V. Suiza. Finalmente, la tesis aborda en qu\u00e9 medida son relevantes los pronunciamientos (sobre ese dercho) del tribunal de justicia de las comunidades europeas, y la repercusi\u00f3n interna de sus sentencias hoechst, orkem y solvay.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El derecho a no autoinculparse ante la inspecci\u00f3n tributaria en caso de posibles delitos contra la hacienda p\u00fablica<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El derecho a no autoinculparse ante la inspecci\u00f3n tributaria en caso de posibles delitos contra la hacienda p\u00fablica <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Sanz D\u00edaz-palacios Jos\u00e9 Alberto <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/03\/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>Miguel Angel Collado Yurrita<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez bereijo <\/li>\n<li>pierre Beltrame (vocal)<\/li>\n<li>ernesto Eseverri Martinez (vocal)<\/li>\n<li>luca Mezzetti (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sanz D\u00edaz-palacios Jos\u00e9 Alberto Este trabajo pretende arrojar alguna luz sobre el problema relativo a la trascendencia, [&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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