{"id":4538,"date":"1994-01-01T00:00:00","date_gmt":"1994-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1994\/01\/01\/presunciones-y-tecnicas-presuntivas-en-derecho-tributario\/"},"modified":"1994-01-01T00:00:00","modified_gmt":"1994-01-01T00:00:00","slug":"presunciones-y-tecnicas-presuntivas-en-derecho-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/presunciones-y-tecnicas-presuntivas-en-derecho-tributario\/","title":{"rendered":"Presunciones y tecnicas presuntivas en derecho tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Marin Barnuevo Fabo Diego <\/strong><\/h2>\n<p>Se trata el tema de las presunciones existentes en derecho tributario asi como el de las denominadas tecnicas presuntivas que son las que presentan diferencias de naturaleza que impiden su equiparacion con las primeras. Ademas del estudio de la prueba en derecho tributario se formulan ideas propias respecto de la necesidad de utilizar las construcciones dogmaticas sobre el regimen juridico de la prueba en derecho tributario y su insuficiente desarrollo dogmatico. Tratan de recogerse todas las categorias de figuras asociadas a las presunciones individualizadas por la doctrina, cuyo resultado final es un catalogo de figuras normativas.  finalmente se aportan un conjunto de conclusiones que tienen su origen en las principales ideas que, a juicio del autor, cabe extraer del resultado de la investigacion.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Presunciones y tecnicas presuntivas en derecho tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Presunciones y tecnicas presuntivas en derecho tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Marin Barnuevo Fabo Diego <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Carlos III de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1994<\/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>Juan Zornoza Perez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez Bereijo <\/li>\n<li>Ernesto Eseverri Martinez (vocal)<\/li>\n<li>Juan Ramallo Massanet (vocal)<\/li>\n<li>Francisco Escribano Lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Marin Barnuevo Fabo Diego Se trata el tema de las presunciones existentes en derecho tributario asi como [&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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