{"id":40576,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-impuesto-balear-sobre-instalaciones-que-inciden-en-el-medio-ambiente\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"el-impuesto-balear-sobre-instalaciones-que-inciden-en-el-medio-ambiente","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-impuesto-balear-sobre-instalaciones-que-inciden-en-el-medio-ambiente\/","title":{"rendered":"El impuesto balear sobre instalaciones que inciden en el medio ambiente."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda  De Los Angeles Guervos Maillo <\/strong><\/h2>\n<p>La tesis responde plenamente al t\u00edtulo \u00abel impuesto balear sobre instalaciones que inciden en el medio ambiente\u00bb. Se aborda un estudio pormenorizado del impuesto en cuanto a los elementos estructurales, su gesti\u00f3n y su ubicaci\u00f3n en el sistema tributario espa\u00f1ol. Previamente se hace un estudio de conceptos generales, as\u00ed como un an\u00e1lisis de figuras similares existentes en otros pa\u00edses y en otras comunidades aut\u00f3nomas.  finalmente se compara el gravamen estudiado con varias figuras tributarias (impuesto sobre sociedades, impuesto sobre el valor a\u00f1adido, impuesto sobre bienes inmuebles, impuesto sobre actividades econ\u00f3micas y tasas y precios p\u00fablicos por utilizaci\u00f3n del dominio p\u00fablico) para analizar si existe doble imposici\u00f3n o superposici\u00f3n del i.B.I.I.M.A. (Impuesto balear) con las figuras citadas.  las conclusiones responden al contenido de lo tratado en el trabajo, plante\u00e1ndose la inconstitucionalidad del impuesto balear por violaci\u00f3n del art. 6.3. Lofca, al superponerse al impuesto sobre bienes inmuebles.#<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto balear sobre instalaciones que inciden en el medio ambiente.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto balear sobre instalaciones que inciden en el medio ambiente. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda  De Los Angeles Guervos Maillo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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 Mar\u00eda Lago Montero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel (secretario) Gonzalez sanchez <\/li>\n<li>gabriel Casado ollero (vocal)<\/li>\n<li> Alonso gonzalez Luis Manuel (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 Mar\u00eda De Los Angeles Guervos Maillo La tesis responde plenamente al t\u00edtulo \u00abel impuesto balear sobre instalaciones [&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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