{"id":32841,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-condonacion-en-el-ambito-tributario\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-condonacion-en-el-ambito-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-condonacion-en-el-ambito-tributario\/","title":{"rendered":"La condonacion en el ambito tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Cordero Garcia Jos\u00e9 Antonio <\/strong><\/h2>\n<p>Se realiza un analisis de la condonacion en el ambito civil, en el ambito penal y en el ambito administrativo.  concepto y caracteristicas de la condonacion en derecho tributario. Distincion de las siguientes figuras afines:  la ausencia de penalidad en el caso de consulta no vinculante, la exencion, la bonificacion y la reduccion a la base imponible, tipo de gravamen o cuota tributaria, las moratorias fiscales y las actualizaciones de balances. Con posterioridad se analiza el regimen juridico de las figuras que han sido llamadas de condonacion de sanciones: la conformidad con la propuesta de regularizacion y la condonacion graciable.  la conformidad no puede ser considerada como un supuesto de condonacion, ya que supone la renuncia a la interposicion de reclamaciones o recursos, no siendo ello compatible con la concesion de la condonacion.  la condonacion graciable, del art. 89.2 de la l.G.T., Se configura como un supuesto de condonacion tras la modificacion de la l.G.T. Por la ley 25\/1995, de 20 de julio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La condonacion en el ambito tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La condonacion en el ambito tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Cordero Garcia Jos\u00e9 Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Almer\u00eda<\/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>Jos\u00e9 Antonio Sanchez Galiana<\/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> Arias Abellan M. Dolores (vocal)<\/li>\n<li>Ernesto Eseverri Martinez (vocal)<\/li>\n<li> Perez De Ayala Pelayo Concepcion (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Cordero Garcia Jos\u00e9 Antonio Se realiza un analisis de la condonacion en el ambito civil, en el [&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":[18909,612,797,979],"tags":[35533,90126,2260,19570,42039,90127],"class_list":["post-32841","post","type-post","status-publish","format-standard","hentry","category-almeria","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-arias-abellan-m-dolores","tag-cordero-garcia-jose-antonio","tag-ernesto-eseverri-Martinez","tag-jose-antonio-sanchez-galiana","tag-martin-delgado-jose-maria","tag-perez-de-ayala-pelayo-concepcion"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/32841","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=32841"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/32841\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=32841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=32841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=32841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}