{"id":31301,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-devolucion-del-indebido-tributario-en-el-derecho-comunitario\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-devolucion-del-indebido-tributario-en-el-derecho-comunitario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-devolucion-del-indebido-tributario-en-el-derecho-comunitario\/","title":{"rendered":"La devolucion del indebido tributario en el derecho comunitario."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Martinez Carrasco Pignatelli Jos\u00e9 Miguel <\/strong><\/h2>\n<p>El derecho de los ciudadanos de la union europea a la devolucion de los ingresos tributarios que indebidamente realizan a las administraciones nacionales surge como consecuencia de la percepcion por los estados miembros de exacciones que resultan contrarias al ordenamiento juridico comunitario.Solo el procedimiento para el reconocimiento del derecho a la restitucion de los ingresos aduaneros indebidos se encuentra regulado por un texto comunitario uniforme: el codigo aduanero comunitario y su reglamento de aplicacion. En los demas supuestos en que surge el derecho a la devolucion, los agentes economicos han de ejercer tal derecho ante los organos juridiccionales internos invocando los principios de efecto directo y primacia de las normas comunitarias.  la heterogeneidad de las soluciones dadas por los ordenamientos estatales al contencioso del indebido tributario en virtud del principio de autonomia institucional y procedimental de los estados miembros en la aplicacion del derecho comunitario o principio de subsidiariedad procesal ha implicado la limitacion de aquel principio por la jurisprudencia del tje. La armonizacion jurisprudencial ha de ser completada por una armonizacion normativa en la materia.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La devolucion del indebido tributario en el derecho comunitario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La devolucion del indebido tributario en el derecho comunitario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Martinez Carrasco Pignatelli Jos\u00e9 Miguel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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>Gabriel Casado Ollero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Martin Delgado Jos\u00e9 Mar\u00eda <\/li>\n<li>Xavier Cors Meya (vocal)<\/li>\n<li>Antonia Agullo Aguero (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 Martinez Carrasco Pignatelli Jos\u00e9 Miguel El derecho de los ciudadanos de la union europea a la devolucion [&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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