{"id":33862,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-allanamiento-tributario\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"el-allanamiento-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-allanamiento-tributario\/","title":{"rendered":"El allanamiento tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ramon Dura Gomez <\/strong><\/h2>\n<p>Atinadas observaciones sobre el t\u00edtulo propuesto sugieren la conveniencia de sustituirlo por otro del siguiente tenor: \u00ab\u00bbel allanamiento en el ordenamiento tributario\u00bb\u00bb, ep\u00edgrafe m\u00e1s coherente con las conclusiones del estudio.  el tema nuclear de la tesis gira en torno a la controvertida cuesti\u00f3n de la naturaleza jur\u00eddica de la conformidad prestada en acta de inspecci\u00f3n, debate que se inicia en los a\u00f1os cuarenta y recurrentemente se reabre con distintos enfoques y dispares conclusiones.  tras rebatir las tesis m\u00e1s conocidas (confesi\u00f3n extrajudicial; acto de caracter transaccional; teor\u00eda de la comprobaci\u00f3n consensual; acto jur\u00eddico de adhesi\u00f3n, y otras de menor significaci\u00f3n) se llega a la conclusi\u00f3n de que la conformidad se encuadra en la figura jur\u00eddica del allanamiento, convicci\u00f3n a la que se llega despu\u00e9s de un an\u00e1lisis sobre conceptos tales como proceso y procedimiento, relaciones entre derecho p\u00fablico y privado, una exhaustiva incursi\u00f3n por textos procesales y el estudio de las aportaciones -escasas- de la doctrina y jurisprudencia.  conceptualmente las afinidades -m\u00e1s bien identidades- entre la figura dogm\u00e1ticamente mejor construida -el allanamiento- y la conformidad son notorias. El p\u00e1rrafo que sigue conviene por igual a uno y otro concepto:  declaraci\u00f3n de voluntad del demandado (o sujeto pasivo) por la que \u00e9ste presta su conformidad a la pretensi\u00f3n deducida en la demanda (o propuesta de regularizaci\u00f3n tributaria). Cabe recordar a estos efectos, en palabras de un conocido tratadista que \u00ab\u00bbser sujeto pasivo en el orden tributario es ocupar la posici\u00f3n de demandado en el procedimiento tributario\u00bb\u00bb.  y la confirmaci\u00f3n de que se trata de un aut\u00e9ntico allanamiento viene dada por el propio reglamento de la inspecci\u00f3n de los tributos, en cuya exposici\u00f3n de motivos se califica la conformidad del contribuyente como acto procesal\u00bb\u00bb, y en su parte dispositiva el art\u00edculo 61.2 se refiere a la conform<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El allanamiento tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El allanamiento tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ramon Dura Gomez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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>Ernesto Eseverri Martinez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Matias Cortes Dominguez <\/li>\n<li> Martin Delgado Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Javier Lasarte Alvarez (vocal)<\/li>\n<li>Juan Ramallo Massanet (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ramon Dura Gomez Atinadas observaciones sobre el t\u00edtulo propuesto sugieren la conveniencia de sustituirlo por otro del [&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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