{"id":56402,"date":"2018-03-09T22:44:10","date_gmt":"2018-03-09T22:44:10","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-motivos-economicos-validos-como-tecnica-contra-la-elusion-fiscal-economia-de-opcion-autonomia-de-voluntad-y-causa-en-los-negocios\/"},"modified":"2018-03-09T22:44:10","modified_gmt":"2018-03-09T22:44:10","slug":"los-motivos-economicos-validos-como-tecnica-contra-la-elusion-fiscal-economia-de-opcion-autonomia-de-voluntad-y-causa-en-los-negocios","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/los-motivos-economicos-validos-como-tecnica-contra-la-elusion-fiscal-economia-de-opcion-autonomia-de-voluntad-y-causa-en-los-negocios\/","title":{"rendered":"Los motivos economicos validos como tecnica contra la elusion fiscal economia de opcion autonomia de voluntad y causa en los negocios"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Antonio Duran-sindreu Buxade <\/strong><\/h2>\n<p>El objeto de la investigaci\u00f3n es averiguar el alcance de los denominados \u00abmotivos econ\u00f3micos v\u00e1lidos\u00bb. Para ello, analizamos el fen\u00f3meno de la elusi\u00f3n fiscal y si es o no posible realizar negocios cuya \u00fanica finalidad es el ahorro de impuestos. Tras estudiar la doctrina cient\u00edfica al respecto y comprobar que a pesar de que la frontera que separa la econom\u00eda de opci\u00f3n y la elusi\u00f3n es conceptualmente clara, se observa que, en la pr\u00e1ctica, es muy difusa. Partiendo del reconocimiento jurisprudencial del derecho a la planificaci\u00f3n fiscal, analizamos que se entiende por \u00abahorro fiscal\u00bb, su legitimidad constitucional, su consideraci\u00f3n como \u00abmotivo\u00bb econ\u00f3mico, y su intima vinculaci\u00f3n con las decisiones que el contribuyente adopta en su quehacer diario. Desde el an\u00e1lisis causal del negocio, concluimos que la causa, en nuestra opini\u00f3n, da respuesta a la confusa distinci\u00f3n entre econom\u00eda de opci\u00f3n, fraude de ley, negocio indirecto, y conflicto en la aplicaci\u00f3n de la norma tributaria. En definitiva, no hay que confundir el resultado que se consigue incumpliendo el ordenamiento, con el que se obtiene reduciendo la tributaci\u00f3n mediante el uso libre y adecuado de las distintas figuras negociales. Mientras que el primer caso se trata de una conducta il\u00edcita, el segundo, de una conducta licita. Los conceptos de causa y de \u00abmotivos econ\u00f3micos v\u00e1lidos\u00bb, responden, as\u00ed, a una misma realidad contemplada desde dos perspectivas jur\u00eddicas diferentes: un sistema causalista, y otro anticausalista. El \u00fanico limite a la autonom\u00eda de la voluntad est\u00e1 pues en el uso adecuado de las formas negociales<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los motivos economicos validos como tecnica contra la elusion fiscal economia de opcion autonomia de voluntad y causa en los negocios<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los motivos economicos validos como tecnica contra la elusion fiscal economia de opcion autonomia de voluntad y causa en los negocios <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Antonio Duran-sindreu Buxade <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Navarra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/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>Eugenio Simon Acosta<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Cayon galiardo <\/li>\n<li>Javier Nanclares valle (vocal)<\/li>\n<li>Manuel Gonzalez sanchez (vocal)<\/li>\n<li>c\u00e9sar Garc\u00eda novoa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Antonio Duran-sindreu Buxade El objeto de la investigaci\u00f3n es averiguar el alcance de los denominados \u00abmotivos econ\u00f3micos [&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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