{"id":56249,"date":"2018-03-09T22:43:59","date_gmt":"2018-03-09T22:43:59","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/exenciones-tributarias-e-impuestos-locales\/"},"modified":"2018-03-09T22:43:59","modified_gmt":"2018-03-09T22:43:59","slug":"exenciones-tributarias-e-impuestos-locales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/exenciones-tributarias-e-impuestos-locales\/","title":{"rendered":"Exenciones tributarias e impuestos locales"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Luis Bordallo Montalvo <\/strong><\/h2>\n<p>El trabajo realizado pretende profundizar en la configuraci\u00f3n jur\u00eddica de la exenci\u00f3n tributaria en el \u00e1mbito de los impuestos locales. Para ello se estructura en dos grandes partes, diferentes pero \u00edntimamente relacionadas. en la primera, se analiza la figura con car\u00e1cter general, tanto en lo que respecta a su r\u00e9gimen jur\u00eddico-material como jur\u00eddico-formal, destacando aquellas cuestiones que m\u00e1s incidencia tienen en el \u00e1mbito tributario local. En la segunda parte, se estudian los diferentes supuestos de exenci\u00f3n establecidos en los impuestos locales (ibi, iae, ivtm, icio e iivtnu), profundizando en la delimitaci\u00f3n del contenido de los numerosos conceptos que las normas reguladoras de los beneficios fiscales utilizan para configurar los supuestos de hecho establecidos, dot\u00e1ndolos de un contenido normativo que no siempre se presenta como suficientemente acabado por parte de la doctrina y que la jurisprudencia, m\u00e1s preocupada por el caso concreto, normalmente no se detiene a establecer. todo ello, vinculando en la mayor medida posible el an\u00e1lisis efectuado en la parte general con el r\u00e9gimen de beneficios fiscales previsto normativamente para los distintos impuestos locales, calibrando as\u00ed la efectiva sinton\u00eda existente entre parte general y parte especial, y estudiando el tratamiento que en el derecho comparado se hace de los beneficios fiscales en los impuestos de \u00e1mbito infraestatal.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Exenciones tributarias e impuestos locales<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Exenciones tributarias e impuestos locales <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Luis Bordallo Montalvo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pompeu fabra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/12\/2006<\/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>Antonia Agull\u00f3 Aguero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ernesto Eseverri Martinez <\/li>\n<li>\u00e1ngel Urquizu cavall\u00e9 (vocal)<\/li>\n<li>guillermo N\u00fa\u00f1ez p\u00e9rez (vocal)<\/li>\n<li>Rafael Ola\u00f1eta fern\u00e1ndez-grande (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Luis Bordallo Montalvo El trabajo realizado pretende profundizar en la configuraci\u00f3n jur\u00eddica de la exenci\u00f3n tributaria en [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[612,797,979,18712],"tags":[124273,124272,2260,38200,124271,124274],"class_list":["post-56249","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","category-pompeu-fabra","tag-angel-urquizu-cavalle","tag-antonia-agullo-agaero","tag-ernesto-eseverri-Martinez","tag-guillermo-nunez-perez","tag-luis-bordallo-montalvo","tag-rafael-olaneta-fernandez-grande"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/56249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=56249"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/56249\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=56249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=56249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=56249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}