{"id":27097,"date":"2018-03-09T09:19:13","date_gmt":"2018-03-09T09:19:13","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-tributacion-de-los-actos-ila%c2%adcitos\/"},"modified":"2018-03-09T09:19:13","modified_gmt":"2018-03-09T09:19:13","slug":"la-tributacion-de-los-actos-ila%c2%adcitos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/santiago-de-compostela\/la-tributacion-de-los-actos-ila%c2%adcitos\/","title":{"rendered":"La tributaci\u00f3n de los actos il\u00edcitos"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Galarza C\u00e9sar <\/strong><\/h2>\n<p>Resulta innegable que existe un elevado n\u00famero de actividades no permitidas -en algunos casos delictivas y en otros desenvueltas al menos en un plano extralegal- que provocan una considerable circulaci\u00f3n de capitales que a veces superan incluso las cifras oficiales de los negocios desarrollados en forma l\u00edcita.  estos actos, hechos o negocios il\u00edcitos, adem\u00e1s de ocasionar, en mayor o menor medida, perjuicios a la sociedad, genera una situaci\u00f3n de injusta competencia desleal con sus pares l\u00edcitos, ya que estos \u00faltimos para ser realizados deben afrontar pesadas cargas fiscales, a las que no se hallan sometidas las conductas il\u00edcitas produciendo as\u00ed a sus ejecutores mayores beneficios econ\u00f3micos, que realizaran las mismas dentro de un marco legal. esta palmaria situaci\u00f3n de desigualdad, sumada a la creciente necesidad de obtener recursos para el estado, ha llevado a que numerosas administraciones fiscales de estados europeos hayan visto  oportuno exigir el pago del tributo ante la realizaci\u00f3n de actividades il\u00edcitas. Dichas pretensiones invariablemente fueron recurridas por los \u00abeventuales sujetos pasivos\u00bb  ante los tribunales de justificia de sus respectivos pa\u00edses, e incluso tribunales comunitarios. sin embargo dichos organismos hasta el momento no sustentan una opini\u00f3n univoca al respecto, ya que si bien en algunas ocasiones han rechazado la tributaci\u00f3n de los actos il\u00edctos aludiendo a criterios jur\u00eddicos e incluso extrajur\u00eddicos, como la \u00e9tica o la moral, en otras han recurrido a argumentos similares para aceptarla.  de este modo, la presente investigaci\u00f3n intenta realizar un an\u00e1lisis jur\u00eddico exhaustivo del tema, a fin de hallar una soluci\u00f3n de fondo a la tem\u00e1tica. para ello el trabajo ha sido dividido en cuatro cap\u00edtulos: los dos primeros dedicados al aspecto te\u00f3rico o de t\u00e9cnica jur\u00eddica, y los dos restantes al \u00e1mbito pr\u00e1ctic o aplicativo.  as\u00ed, en el primer cap\u00edtulo se realiza un estudio pormenoriz<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La tributaci\u00f3n de los actos il\u00edcitos<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La tributaci\u00f3n de los actos il\u00edcitos <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Galarza C\u00e9sar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/11\/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>C\u00e9sar Garc\u00eda Novoa<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Doler roch Mar\u00eda teresa <\/li>\n<li>osvaldo Cas\u00e1s jos\u00e9 (vocal)<\/li>\n<li>Ana Pita grandal (vocal)<\/li>\n<li>Jes\u00fas Rodr\u00edguez m\u00e1rquez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Galarza C\u00e9sar Resulta innegable que existe un elevado n\u00famero de actividades no permitidas -en algunos casos [&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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