{"id":61801,"date":"2007-10-12T00:00:00","date_gmt":"2007-10-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-ius-puniendi-del-estado-en-materia-tributaria\/"},"modified":"2007-10-12T00:00:00","modified_gmt":"2007-10-12T00:00:00","slug":"el-ius-puniendi-del-estado-en-materia-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-y-legislacion-nacionales\/el-ius-puniendi-del-estado-en-materia-tributaria\/","title":{"rendered":"El \u00abius puniendi\u00bb del estado en materia tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Claudio Garcia Diez <\/strong><\/h2>\n<p>Partiendo de la configuraci\u00f3n unitaria del ius puniendi del estado, tal y como la entiende nuestro tribunal constitucional y de la consecuencia fundamental (una aplicaci\u00f3n matizada de los principios penales en el \u00e1mbito administrativo sancionador) se ha verificado la vigencia efectiva (y no aparente) de este axioma con la actual realidad subyacente en la normativa (sancionadora y penal tributaria) y en la jurisprudencia. Para ello, se han analizado los distintos principios que conforman el ius puniendi (legalidad, culpabilidad, proporcionalidad, personalidad de la pena, irretroactividad de las normas sancionadoras, retroactividad \u00abin bonam partem\u00bb y ne bis in idem) al objeto de dilucidar si su contenido resulta plenamente aplicable con independencia de la manifestaci\u00f3n (administrativa o penal) del ius puniendi ante la que nos encontremos y dejando a salvo, claro est\u00e1, las diferencias de matiz cuando se trata del procedimiento sancionador tributario (parecer mayoritario de la doctrina cient\u00edfica); o, si, por el contrario, nos encontramos ante unos principios que, con id\u00e9ntico nomen iuris (para el \u00e1mbito penal y sancionador), albergan un contenido distinto en funci\u00f3n de la realidad represiva sobre la que se proyecten (como postula un sector minoritario, encabezado por alejandro nieto). Concluyendo que las diferencias de matiz han alcanzado el rango de categor\u00eda y, por ende, la plena autonom\u00eda del derecho administrativo sancionador respecto del derecho penal.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El \u00abius puniendi\u00bb del estado en materia tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El \u00abius puniendi\u00bb del estado en materia tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Claudio Garcia Diez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/12\/2007<\/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>Gabriel Casado Ollero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Cayon galiardo <\/li>\n<li>Miguel angel Collado yurrita (vocal)<\/li>\n<li>Juan  ignacio Moreno fern\u00e1ndez (vocal)<\/li>\n<li>Ana Mar\u00eda Mu\u00f1oz merino (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Claudio Garcia Diez Partiendo de la configuraci\u00f3n unitaria del ius puniendi del estado, tal y como 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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