{"id":24381,"date":"2003-04-07T00:00:00","date_gmt":"2003-04-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-medidas-cautelares-en-materia-tributaria\/"},"modified":"2003-04-07T00:00:00","modified_gmt":"2003-04-07T00:00:00","slug":"las-medidas-cautelares-en-materia-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/almeria\/las-medidas-cautelares-en-materia-tributaria\/","title":{"rendered":"Las medidas cautelares en materia tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Miguel Angel Luque Mateo <\/strong><\/h2>\n<p>El trabajo aborda el estudio de las distintas medidas cautelares existentes en materia tributaria: las administrativas y las judiciales, las que beneficien al interesado tributario y las que benefician a la administraci\u00f3n tributaria, las que se basan en el derecho de la tutela judicial efectiva y las que se fundamentan en el principio de eficacia de la administraci\u00f3n; todo ello, en el marco de la construcci\u00f3n de una teor\u00eda general de las medidas cautelares tributarias.  en la primera parte se analizan los aspectos conceptuales de esta figura -la finalidad, los fundamentos, el concepto y el objeto de estudio-, sus caracter\u00edsticas -instrumentalidad, provisionalidad, anticipaci\u00f3n provisional de algunos efectos de la resoluci\u00f3n principal y urgencia-, los presupuestos -periculum in mora, fumus boni iuris y prestaci\u00f3n de garant\u00eda-, los efectos (incluyendo las medidas cautelares positivas) y los l\u00edmites. En la segunda parte se estudian las medidas cautelares en particular: las administrativas -suspenci\u00f3n de la ejecutividad del acto tributario, embargo preventivo, etc.- Y las judiciales, abord\u00e1ndose el estudio de la relaci\u00f3n de esta figura con los efectos de sentencias firmes y con la nueva ley concursal. El estudio finaliza con una propuesta de lege ferenda de regulaci\u00f3n unitaria de las medidas cautelares en la ley general tributaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Las medidas cautelares en materia tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Las medidas cautelares en materia tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Miguel Angel Luque Mateo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Almer\u00eda<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 04\/07\/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> Hinojosa Torralvo Juan  Jos\u00e9<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Mart\u00edn delgado Jos\u00e9 Mar\u00eda <\/li>\n<li>antonia Agull\u00f3 ag\u00ed\u00bcero (vocal)<\/li>\n<li> Mu\u00f1oz del castillo Jos\u00e9 Luis (vocal)<\/li>\n<li>gaspar de la Pe\u00f1a velasco (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Miguel Angel Luque Mateo El trabajo aborda el estudio de las distintas medidas cautelares existentes en materia [&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":[18909],"tags":[40857,8367,37210,42039,71669,12467],"class_list":["post-24381","post","type-post","status-publish","format-standard","hentry","category-almeria","tag-antonia-agullo-agiero","tag-gaspar-de-la-pena-velasco","tag-hinojosa-torralvo-juan-jose","tag-martin-delgado-jose-maria","tag-miguel-angel-luque-mateo","tag-munoz-del-castillo-jose-luis"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/24381","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=24381"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/24381\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=24381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=24381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=24381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}