{"id":37554,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/consecuencias-del-retraso-en-el-pago-de-las-deudas-tributarias\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"consecuencias-del-retraso-en-el-pago-de-las-deudas-tributarias","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/consecuencias-del-retraso-en-el-pago-de-las-deudas-tributarias\/","title":{"rendered":"Consecuencias del retraso en el pago de las deudas tributarias."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Carrasco Parrilla Pedro Jose <\/strong><\/h2>\n<p>En la tesis se analizan las consecuencias del retraso en el pago de las deudas tributarias, centrandose el estudio en las figuras de los intereses de demora y recargos que lleva aparejada la dilaci\u00f3n del cumplimiento de las obligaciones tributarias, ya sean los establecidos en el art. 61.3 de la ley general tributaria (que son denominados \u00abrecargos por declaraci\u00f3n extempor\u00e1nea\u00bb), ya sean los contenidos en el art. 127 lgt, en el que, junto al tradicional recargo de apremio, se inserta el que se denomina en este trabajo \u00abrecargo por pago voluntario en el per\u00edodo ejecutivo\u00bb en ella, se defiende la existencia de una tercera v\u00eda entre las medidas indemnizadoras y sancionadoras, los recargos, que a pesar de tener una naturaleza disuasoria, lo cual la aproxima a las sanciones, responden a intentos autocompositivos de finalizaci\u00f3n de los procedimientos de recaudaci\u00f3n de los tributos por parte de los contribuyentes.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Consecuencias del retraso en el pago de las deudas tributarias.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Consecuencias del retraso en el pago de las deudas tributarias. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Carrasco Parrilla Pedro Jose <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/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>Miguel Angel Collado Yurrita<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez Bereijo <\/li>\n<li>Adriano Di Pietro (vocal)<\/li>\n<li>Javier Lasarte Alvarez (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 Carrasco Parrilla Pedro Jose En la tesis se analizan las consecuencias del retraso en el pago de [&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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