{"id":41543,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-problemas-de-la-adaptacion-de-la-fiscalidad-indirecta-a-una-europa-sin-fronteras-fiscales\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"los-problemas-de-la-adaptacion-de-la-fiscalidad-indirecta-a-una-europa-sin-fronteras-fiscales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-problemas-de-la-adaptacion-de-la-fiscalidad-indirecta-a-una-europa-sin-fronteras-fiscales\/","title":{"rendered":"Los problemas de la adaptacion de la fiscalidad indirecta a una europa sin fronteras fiscales."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Moreno Valero Pablo Antonio <\/strong><\/h2>\n<p>La armonizaci\u00f3n es un proceso lento ya que supone la cesi\u00f3n de soberan\u00eda por parte de los estados miembros. Es necesario el paso de un i.V.A. En destino a un i.V.A. En origen. un i.V.A. En origen conlleva la supresi\u00f3n de los grav\u00e1menes a las importaciones y de las desgravaciones a las exportaciones. Antes de implantar un i.V.A. En origen hay que llegar a un alto grado de armonizaci\u00f3n de los tipos impositivos pues de los contrario se producir\u00edan distorsiones. el r\u00e9gimen transitorio (en vigor) adolece de una serie de defectos: r\u00e9gimen complejo y subjetivo, divergencias de aplicaci\u00f3n de las legislaciones nacionales, inid\u00f3neo ante los nuevos retos econ\u00f3micos&#8230;. estos vicios se subsanar\u00edan con un i.V.A. En origen al que le ha de ir acompa\u00f1ado un sistema de compesanci\u00f3n, una buena opci\u00f3n consistir\u00eda en el establecimiento de un i.V.A. En origen con reasignaci\u00f3n de la recaudaci\u00f3n de las transacciones instracomunitarias entre los estados miembros a partir de los datos estad\u00edsticos del consumo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los problemas de la adaptacion de la fiscalidad indirecta a una europa sin fronteras fiscales.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los problemas de la adaptacion de la fiscalidad indirecta a una europa sin fronteras fiscales. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Moreno Valero Pablo Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/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>Maximino Carpio Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Corona martin Rafael Mar\u00eda <\/li>\n<li>Rafael Ortiz calzadilla (vocal)<\/li>\n<li>Carlos Palao taboada (vocal)<\/li>\n<li>Juan  Francisco Corona ram\u00f3n (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Moreno Valero Pablo Antonio La armonizaci\u00f3n es un proceso lento ya que supone la cesi\u00f3n de soberan\u00eda [&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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