{"id":48990,"date":"2021-01-05T19:56:25","date_gmt":"2021-01-05T19:56:25","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-retencion-como-garantia-del-credito-tributario\/"},"modified":"2021-01-05T19:56:25","modified_gmt":"2021-01-05T19:56:25","slug":"la-retencion-como-garantia-del-credito-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-retencion-como-garantia-del-credito-tributario\/","title":{"rendered":"La retencion como garantia del credito tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Mir De La Fuente Tomas <\/strong><\/h2>\n<p>La tesis constituye  en terminos generales  una contribucion a la teoria generalde las garantias del credito tributario mediante la formulacion de un concepto unitario de retencion que conviene al derecho de retencion tributario y a las demas manifestaciones retentoras por razones tributarias que operan en via de gestion o de recaudacion. Sin perjuicio de que  a traves de las conclusiones a que llega en relacion con el derecho de retencion tributario por una parte  ylas rete nciones  directa  indirecta  definitiva y a cuenta  y la de sueldos y pensiones en via de apremio  por otra  se completa el conocimiento y se descubrela cohesion institucional de todas las figuras en cuya virtud quien esta obligado a devolver o entregar una cosa puede  y debe  dejar de hacerlo conservandola o poniendola a disposicion del estado  en garantia de un credito tributario relacionado con ella.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La retencion como garantia del credito tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La retencion como garantia del credito tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Mir De La Fuente Tomas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Illes balears<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1982<\/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 Ramallo Massanet<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Juan Ramallo Massanet <\/li>\n<li>Jos\u00e9 Juan Ferreiro Lapatza (vocal)<\/li>\n<li>Matias Cortes Dominguez (vocal)<\/li>\n<li>Rafael G\u00f3mez-ferrer Morant (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mir De La Fuente Tomas La tesis constituye en terminos generales una contribucion a la teoria generalde [&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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