{"id":35662,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-la-autotutela-ejecutiva-en-materia-tributaria-desde-la-perspectiva-constitucional\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"analisis-de-la-autotutela-ejecutiva-en-materia-tributaria-desde-la-perspectiva-constitucional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/analisis-de-la-autotutela-ejecutiva-en-materia-tributaria-desde-la-perspectiva-constitucional\/","title":{"rendered":"Analisis de la autotutela ejecutiva en materia tributaria desde la perspectiva constitucional."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rosa Litago Lledo <\/strong><\/h2>\n<p>La tesis doctoral presentada analiza las principales manifestaciones que en la materia tributaria se observan de la potestad administrativa de autotutela en su vertiente ejecutiva. Dicho an\u00e1lisis se centra en una doble perspectiva. atiende, de un lado a la influencia que sobre ella ejerci\u00f3, y sigue ejerciendo, el texto constitucional. En este sentido, se analiza en profundidad el instituto de la suspensi\u00f3n de la eficacia inmediata de los actos administrarivos tributarios como plasmaci\u00f3n del derecho a la tutela judicial efectiva (art.24 ce), que supone un importante limite que ha contribuido a redefinir lo que anteriormente constitu\u00eda un privilegio exorbitante.  por otro lado, se considera la influencia que sobre la recaudaci\u00f3n tributaria ha tenido la progresiva generalizaci\u00ed\u00b2n del mecanismo de las autoliquidaciones, paradigma del modelo de gesti\u00f3n tributaria basado en la colaboraci\u00f3n del obligado. La acuciante necesidad de adaptaci\u00f3n que dicho mecanismo ha venido generando en los \u00faltimos tiempos se ha visto satisfecha recientemente en la reforma de la funci\u00f3n recaudatoria. A trav\u00e9s de la posibidad legal de su ejecuci\u00f3n forzosa que se ofrece del juego combinado de los articulos 126 y 127 de la ley general triburaria. Y que, no obstante, no se ha visto acompa\u00f1ada de una paralela remodelaci\u00f3n de los mecanismos de defensa del particular. Aflora en todo ello, en fin, la tensi\u00f3n latente entre dos modos de actuaci\u00f3n de la administraci\u00f3n: el llamado sistema \u00abcl\u00e1sico\u00bb y el nuevo modelo, ya referido, de colaboraci\u00f3n en la gesti\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis de la autotutela ejecutiva en materia tributaria desde la perspectiva constitucional.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis de la autotutela ejecutiva en materia tributaria desde la perspectiva constitucional. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rosa Litago Lledo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/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>Juan Mart\u00edn Queralt<\/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>Jos\u00e9 Vicente Pedraza Bochons (vocal)<\/li>\n<li>Ernesto Eseverri Martinez (vocal)<\/li>\n<li>Alfredo Garcia Prats (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rosa Litago Lledo La tesis doctoral presentada analiza las principales manifestaciones que en la materia tributaria se [&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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