{"id":51055,"date":"2021-07-16T21:22:01","date_gmt":"2021-07-16T21:22:01","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-regimen-de-transparencia-fiscal\/"},"modified":"2021-07-16T21:22:01","modified_gmt":"2021-07-16T21:22:01","slug":"el-regimen-de-transparencia-fiscal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-regimen-de-transparencia-fiscal\/","title":{"rendered":"El regimen de transparencia fiscal."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ramon Falcon Tella <\/strong><\/h2>\n<p>La ciencia juridico financiera se ha ocupado tradicionalmente de la pretendida extension de la personalidad juridica en el ambito tributario. A este problema a\u00f1ade ahora el del desconocimiento de la personalidad que el regimen de transparencia fiscal parece suponer. La tesis aborda esta tematica  partiendo de la unidad del concepto de capacidad juridica en todo el ordenamiento. La sociedad transparente conserva su personalidad tambien a efectos tributarios. No se trata de un problema de aptitud para ser sujeto  sino de efectiva titularidad  la cual depende de la configuracion dada al hecho imponible por el legislador. La transparencia no presenta  pues  un conflicto con el dogma de la personalidad  como afirma la doctrina mayoritaria. Ahora bien  un estudio de su fundamento pone de manifiesto numerosas insuficiencias  que hacen discutible la convivencia de un regimen semejante.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El regimen de transparencia fiscal.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El regimen de transparencia fiscal. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ramon Falcon Tella <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1983<\/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> Sainz Martinez De Bujanda Fernando<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Evelio Verdera Tuells <\/li>\n<li>Fernando Vicente-arche Domingo (vocal)<\/li>\n<li> Sainz De Bujanda  Fernando (vocal)<\/li>\n<li>Cesar Albi\u00f1ana Garcia-quintana (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ramon Falcon Tella La ciencia juridico financiera se ha ocupado tradicionalmente de la pretendida extension de la [&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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