{"id":35919,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/recaudacion-forzosa-de-las-deudas-tributarias-procedimiento-de-apremio\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"recaudacion-forzosa-de-las-deudas-tributarias-procedimiento-de-apremio","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/recaudacion-forzosa-de-las-deudas-tributarias-procedimiento-de-apremio\/","title":{"rendered":"Recaudacion forzosa de las deudas tributarias. procedimiento de apremio."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Perez De Vega Leonor M. <\/strong><\/h2>\n<p>La ley 25\/1995, de 20 de julio, de reforma parcial de la ley general tributaria, introduce cambios significativos en materia de recaudacion forzosa de las deudas tributarias afectando esta reforma de forma sustancial a la fase de iniciacion del procedimiento de apremio. Este hecho y las dos dimensiones sobre las que incide una materia con la recaudaci\u00f3n forzosa de los tributos -la de la administraci\u00f3n tributaria por un lado, y la del obligado al pago de otro-, hacen necesario y adecuado el estudio en profundidad de esta fase del procedimiento de apremio. Para llevar a cabo esta labor se han configurado tres presupuestos de car\u00e1cter temporal, material, y formal respectivamente, los cuales deben converger para iniciar correctamente un procedimiento de apremio contra el patrimonio del deudor ejecutado, as\u00ed como para dar respuesta a los diversos interrogantes que surgen en torno a esta fase del apremio: cu\u00e1ndo se puede iniciar un procedimiento de esta \u00edndole, qu\u00e9 deudas pueden ser objeto del mismo, y c\u00f3mo o de que forma se inicia.  asimismo, en la delimitaci\u00f3n de cada uno de sus presupuestos se han tenido en cuenta los principios constitucionales que deben informar la actuaci\u00f3n desde la administraci\u00f3n tributaria y la posici\u00f3n del obligado al pago y que aparecen condensados en el principio de seguridad jur\u00eddica, buscando el equilibrio entre ambas dimensiones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Recaudacion forzosa de las deudas tributarias. procedimiento de apremio.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Recaudacion forzosa de las deudas tributarias. procedimiento de apremio. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Perez De Vega Leonor M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Valladolid<\/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>Alejandro Men\u00e9ndez Moreno<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Combarros Villanueva Victoria E. (secretario) <\/li>\n<li>Jos\u00e9 Ramon Ruiz Garcia (vocal)<\/li>\n<li>  (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Perez De Vega Leonor M. La ley 25\/1995, de 20 de julio, de reforma parcial de la [&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":[612,797,3620,979,3621,12451],"tags":[12469,95489,16751,95488],"class_list":["post-35919","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-procesal","category-derecho-y-legislacion-nacionales","category-organizacion-juridica","category-valladolid","tag-alejandro-menendez-moreno","tag-combarros-villanueva-victoria-e-secretario","tag-jose-ramon-ruiz-garcia","tag-perez-de-vega-leonor-m"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/35919","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=35919"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/35919\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=35919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=35919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=35919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}