{"id":38898,"date":"1998-03-12T00:00:00","date_gmt":"1998-03-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-nuevo-delito-de-defraudacion-tributaria\/"},"modified":"1998-03-12T00:00:00","modified_gmt":"1998-03-12T00:00:00","slug":"el-nuevo-delito-de-defraudacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-nuevo-delito-de-defraudacion-tributaria\/","title":{"rendered":"El nuevo delito de defraudaci\u00f3n tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 M. Paret Planas <\/strong><\/h2>\n<p>En los seis cap\u00edtulos que integran el presente trabajo de investigaci\u00f3n se aborda el estudio de los diversos problemas interpretativos que suscita la nueva regulaci\u00f3n del delito de defraudaci\u00f3n tributaria tipificado en el art. 305 del c\u00f3digo penal espa\u00f1ol, comenzando con la definici\u00f3n del marco o escenario jur\u00eddico y conceptual por el que deben discurrir las relaciones entre el derecho penal y el derecho tributario.  una vez definido el anterior marco jur\u00eddico, que permite dar respuesta a muchas de las cuestiones controvertidas que plantea dicha figura delictiva, se analizan el tema del bien jur\u00eddico protegido en los delitos contra la hacienda p\u00fablica, toda la problem\u00e1tica relativa a la conducta t\u00edpica del art. 305 del c\u00f3digo penal, las diversas posiciones doctrinales sobre el momento de la consumaci\u00f3n, el concepto, requisitos y efectos de la regularizaci\u00f3n fiscal, y por \u00faltimo, se acomete el estudio de diverdas hip\u00f3tesis de concurso de normas y de delitos entre el delito de defraudaci\u00f3n tributaria y otros tipos penales.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El nuevo delito de defraudaci\u00f3n tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El nuevo delito de defraudaci\u00f3n tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 M. Paret Planas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 03\/12\/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 Miguel Prats Canut<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: gonzalo Quintero olivares <\/li>\n<li>Carlos Mart\u00ednez-buj\u00e1n p\u00e9rez (vocal)<\/li>\n<li>ferm\u00edn Morales prats (vocal)<\/li>\n<li>mercedes Garc\u00eda ar\u00e1n (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 M. Paret Planas En los seis cap\u00edtulos que integran el presente trabajo de investigaci\u00f3n se aborda [&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":[951,612,613,979],"tags":[34540,18728,10950,100626,90436,31134],"class_list":["post-38898","post","type-post","status-publish","format-standard","hentry","category-barcelona","category-ciencias-juridicas-y-derecho","category-derecho-penal","category-derecho-y-legislacion-nacionales","tag-carlos-Martinez-bujan-perez","tag-fermin-morales-prats","tag-gonzalo-quintero-olivares","tag-jose-m-paret-planas","tag-jose-miguel-prats-canut","tag-mercedes-garcia-aran"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/38898","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=38898"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/38898\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=38898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=38898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=38898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}