{"id":37697,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-suspension-de-la-ejecucion-de-los-actos-impugnados-en-materia-tributaria\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"la-suspension-de-la-ejecucion-de-los-actos-impugnados-en-materia-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-suspension-de-la-ejecucion-de-los-actos-impugnados-en-materia-tributaria\/","title":{"rendered":"La suspension de la ejecucion de los actos impugnados en materia tributaria."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Fabra Valls Modesto J. <\/strong><\/h2>\n<p>La tesis estudia la instituci\u00f3n de la suspensi\u00f3n de la ejecuci\u00f3n de los actos impugnados en materia tributaria.  los actos administrativos y, entre ellos, los de determinaci\u00f3n de deudas tributarias, se ejecutan inmediatamente, merced a las potestades de autotutela declarativa y ejecutiva de que dispone la administraci\u00f3n para el cumplimiento de los fines que tiene potestades que resultan aconsejadas desde la perspectiva de la posici\u00f3n constitucional de la administraci\u00f3n pero s\u00f3lo en la medida en que se permitan el respeto a otros derechos fundamentales (fundamentalmente derecho a la tutela judicial efectiva y derecho a la presunci\u00f3n de inocencia), o lo que es igual, con un adecuado r\u00e9gimen de suspensi\u00f3n.  la tesis se divide en cuatro partes: una primera de aproximaci\u00f3n a la instituci\u00f3n, que consta de tres cap\u00edtulos (concepto y \u00e1mbito, aproximaci\u00f3n constitucional y aproximaci\u00f3n hist\u00f3rica); una segunda sobre la naturaleza jur\u00eddica (que tiene a su vez dos cap\u00edtulos, uno dedicado a la teor\u00eda general de las medidas cautelares y otro a la naturaleza de la suspensi\u00f3n en materia tributaria), una tercera en la que se aborda, en tres cap\u00edtulos, el r\u00e9gimen en la v\u00eda contenciosa, en las reclamaciones econ\u00f3mico-administrativas y en el recurso de reposici\u00f3n; y una cuarta, en la que se recogen las conclusiones y la bibliograf\u00eda.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La suspension de la ejecucion de los actos impugnados en materia tributaria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La suspension de la ejecucion de los actos impugnados en materia tributaria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Fabra Valls Modesto J. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Jaume i de castell\u00f3n<\/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>Jos\u00e9 Vicente Pedraza Bochons<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan Martin Queral <\/li>\n<li>Eugenio Simon Acosta (vocal)<\/li>\n<li>Jos\u00e9 Manuel Tejerizo L\u00f3pez (vocal)<\/li>\n<li>Ernesto Eseverri Martinez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fabra Valls Modesto J. La tesis estudia la instituci\u00f3n de la suspensi\u00f3n de la ejecuci\u00f3n de los [&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":[612,797,979,18725],"tags":[2260,13085,98538,12466,69278,98539],"class_list":["post-37697","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-jaume-i-de-castellon","tag-ernesto-eseverri-Martinez","tag-eugenio-simon-acosta","tag-fabra-valls-modesto-j","tag-jose-manuel-tejerizo-lopez","tag-jose-vicente-pedraza-bochons","tag-juan-martin-queral"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/37697","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=37697"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/37697\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=37697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=37697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=37697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}