{"id":42953,"date":"2018-03-09T09:45:08","date_gmt":"2018-03-09T09:45:08","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-fiscalidad-del-derecho-civil-foral-del-pais-vasco\/"},"modified":"2018-03-09T09:45:08","modified_gmt":"2018-03-09T09:45:08","slug":"la-fiscalidad-del-derecho-civil-foral-del-pais-vasco","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-fiscalidad-del-derecho-civil-foral-del-pais-vasco\/","title":{"rendered":"La fiscalidad del derecho civil foral del pais vasco"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Alberto Atxabal Rada <\/strong><\/h2>\n<p>Partiendo de la configuraci\u00f3n actual del sistema tributario y de la reciente reforma de derecho civil foral vasco, el estudio de la tesis se centra en la adecuacion de ambos parametros, que combine el respeto a la naturaleza juridica de las instituciones foales con la normativa de cada figura tributaria que afecta al derecho civil foral y con las necesidades recaudatorias de la hacienda publica. Su estudio se ha estructurado en tres partes conexas entre si. Una primera parte, descriptiva aborda las caracteristicas fundamentales del derecho civil foral vasco y de la interpretaci\u00f3n e integraci\u00f3n de las normas tributarias. Una segunda parte analiza la problem\u00e1tica generada por la inadecuacion del sistema tributario a la realidad de derecho civil foral vasco, sin centrarse en una figura tributaria concreta. Una tercera parte comprende las dificultades para incardinar las instituciones forales de los diferentes impuestos que las gravan. Esta parte gravita sobre el impuesto sobre sucesiones y donaciones, puesto que su ambito de aplicaci\u00f3n coincide con el contenido basico del derecho civil foral vasco, es decir, el derecho de familia y sucesiones. No obstante, no se olvidan los demas impuestos afectados. En conclusion, la regulaci\u00f3n fiscal del fenomeno de la foralidad no es la idonea, generandose problemas de adecuacion entre ambas, ante esa situacion, se proponen soluciones alternativas, en ocasiones de lege ferenda, basadas en la naturaleza juridica de las instituciones forales que los diferentes impuestos pretenden gravar.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La fiscalidad del derecho civil foral del pais vasco<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La fiscalidad del derecho civil foral del pais vasco <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Alberto Atxabal Rada <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Deusto<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 24\/05\/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>Santiago Larrazabal Basa\u00f1ez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: tulio Rosembus erujimovich <\/li>\n<li> Pages i galtes joan (vocal)<\/li>\n<li>Antonio Cayon galiardo (vocal)<\/li>\n<li>adrian Celaya ibarra (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alberto Atxabal Rada Partiendo de la configuraci\u00f3n actual del sistema tributario y de la reciente reforma de [&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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