{"id":40881,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-valoracion-de-las-importaciones-regimen-juridico-y-experiencia-internacional\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"la-valoracion-de-las-importaciones-regimen-juridico-y-experiencia-internacional","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-valoracion-de-las-importaciones-regimen-juridico-y-experiencia-internacional\/","title":{"rendered":"La valoracion de las importaciones. regimen juridico y experiencia internacional."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Santiago Iba\u00f1ez Marsilla <\/strong><\/h2>\n<p>Con ocasi\u00f3n de la importaci\u00f3n de mercancias se exigen una serie de tributos para cuya cuantificaci\u00f3n se precisa la atribuci\u00f3n de un valor a los bienes que se introducen. el valor en aduana de las mercancias, objeto de este estudio, es la base imponible de los aludidos tributos, pueto que mide la capacidad econ\u00f3mica puesta de manifiesto por el importador. las normas que regulan los m\u00e9todos para atribuir un valor a las mercancias se encuentran recogidas en un acuerdo internacional, el c\u00f3digo de valoraci\u00f3n del gatt, que en el momento presente tiene una eficacia universal, de tal forma que practicamente todos los paises del mundo aplican, en su derecho aduanero, unas mismas normas para la determinaci\u00f3n de la base imponible en las importaciones. su calidad es corroborada por la remisi\u00f3n a ellas que efectua la normativa comunitaria del impuesto sobre el el valor a\u00f1adido, y tambi\u00e9n en el impuesto sobre sociedades alcanzan transcendencia sus valoraciones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La valoracion de las importaciones. regimen juridico y experiencia internacional.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La valoracion de las importaciones. regimen juridico y experiencia internacional. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Santiago Iba\u00f1ez Marsilla <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/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>German Oron Moratal<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: matias Cortes dominguez <\/li>\n<li>guillermo Nu\u00f1ez perez (vocal)<\/li>\n<li>antonia Angullo aguero (vocal)<\/li>\n<li>Juan Mart\u00edn queralt (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Santiago Iba\u00f1ez Marsilla Con ocasi\u00f3n de la importaci\u00f3n de mercancias se exigen una serie de tributos para [&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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