{"id":32825,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-deberes-de-colaboracion-con-la-administracion-tributaria-la-colaboracion-social-y-la-individual-de-formacion-tributaria-de-terceros\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"los-deberes-de-colaboracion-con-la-administracion-tributaria-la-colaboracion-social-y-la-individual-de-formacion-tributaria-de-terceros","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-deberes-de-colaboracion-con-la-administracion-tributaria-la-colaboracion-social-y-la-individual-de-formacion-tributaria-de-terceros\/","title":{"rendered":"Los deberes de colaboracion con la administracion tributaria: la colaboracion social y la individual de formacion tributaria de terceros."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Solanes Giralt M. Montserrat <\/strong><\/h2>\n<p>El objeto fundamental de esta tesis doctoral ha sido determinar los rasgos mas caracteristicos de dos tipos de colaboracion con la administracion tributaria: la colaboracion colectiva o social y una modalidad de colaboracion individual, la que viene exigida a traves de los deberes de informacion tributaria de terceros, ya sea como consecuencia de una norma de caracter general que los establezca, o mediante el ejercicio de la potestad administrativa encomendada a los organos de la inspeccion de los tributos; a traves de la sistematizacion y el analisis del regimen juridico que les resulte aplicable en base a las modificaciones introducidas en la l. G. T.  por la ley 25\/95, de 20 de julio.  para proceder a abordar este estudio, nuestro trabajo se ha estructurado en tres grandes partes, cada una de ellas distribuidas en varios capitulos.  en la parte primera, de caracter introductorio, tras constatar los profundos cambios producidos en el ambito de la gestion tributaria &#8211; en el que se encuadran los deberes que estudiamos -, de forma coetanea al protagonismo alcanzado por los deberes de informacion tributaria de terceros. Se procede, a continuacion, al analisis del regimen juridico general de los deberes tributarios, y posteriormente a profundizar en el regimen juridico particular de los deberes de colaboracion, distinguiendo basicamente, en su seno, entre deberes de colaboracion de caracter colectivo o social, y deberes de caracter individual, poniendo especial enfasis en se\u00f1alar la nueva configuracion que tiene actualmente la colaboracion social determinada por el nuevo contenido con que se ha dotado al articulo 96 l.G.T. En virtud de la reforma de 1.995.  en la parte segunda se analiza la evolucion que ha tenido la modalidad de colaboracion social, al hilo de los momentos mas significativos de su desarrollo en nuestro pais, poniendo de manifiesto el distinto sentido y significado que la misma tuvo, y de forma paralela se proc<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los deberes de colaboracion con la administracion tributaria: la colaboracion social y la individual de formacion tributaria de terceros.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los deberes de colaboracion con la administracion tributaria: la colaboracion social y la individual de formacion tributaria de terceros. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Solanes Giralt M. Montserrat <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Lleida<\/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>Juan  Manuel Perulles Moreno<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro Lapatza <\/li>\n<li>Javier Lasarte Alvarez (vocal)<\/li>\n<li>Luis Mar\u00eda Cazorla Prieto (vocal)<\/li>\n<li>Jos\u00e9 Ramon Ruiz Garcia (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Solanes Giralt M. Montserrat El objeto fundamental de esta tesis doctoral ha sido determinar los rasgos mas [&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":[612,797,5964,979,18842],"tags":[2258,12215,16751,32869,35690,90098],"class_list":["post-32825","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-publico","category-derecho-y-legislacion-nacionales","category-lleida","tag-javier-lasarte-alvarez","tag-jose-juan-ferreiro-lapatza","tag-jose-ramon-ruiz-garcia","tag-juan-manuel-perulles-moreno","tag-luis-maria-cazorla-prieto","tag-solanes-giralt-m-montserrat"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/32825","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=32825"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/32825\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=32825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=32825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=32825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}