{"id":6944,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/incidencia-de-los-impuestos-tipicamente-empresariales-de-caracter-estatal-en-las-confesiones-religiosas-el-impuesto-sobre-sociedades-y-el-i-v-a-especialidades-respecto-del-regimen-general\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"incidencia-de-los-impuestos-tipicamente-empresariales-de-caracter-estatal-en-las-confesiones-religiosas-el-impuesto-sobre-sociedades-y-el-i-v-a-especialidades-respecto-del-regimen-general","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/incidencia-de-los-impuestos-tipicamente-empresariales-de-caracter-estatal-en-las-confesiones-religiosas-el-impuesto-sobre-sociedades-y-el-i-v-a-especialidades-respecto-del-regimen-general\/","title":{"rendered":"Incidencia de los impuestos tipicamente empresariales de caracter estatal en las confesiones religiosas: el impuesto sobre sociedades y el i.v.a. especialidades respecto del regimen general"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pedro Isidro Rodriguez <\/strong><\/h2>\n<p>La tesis de referencia estudia, en un marco de pleno sometimiento al sistema fiscal espa\u00f1ol, las especialidades, diferencias y problemas teoricos y practicos que suscita la aplicacion a entidades confesionales de dos figuras impositivas en principio pensadas para gravar determinados aspectos propios o intimamente relacionados con la actividad empresarial, como son el impuesto sobre la renta de sociedades y el impuesto sobre el valor a\u00f1adido. El trabajo analiza en cada caso la situacion, tanto de las confesiones religiosas que han suscrito acuerdos de cooperacion con el estado espa\u00f1ol (catolica, evangelica, judia y musulmana) como la de las que hasta la fecha no lo han hecho, prestando atencion al estudio comparado de las mismas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Incidencia de los impuestos tipicamente empresariales de caracter estatal en las confesiones religiosas: el impuesto sobre sociedades y el i.v.a. especialidades respecto del regimen general<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Incidencia de los impuestos tipicamente empresariales de caracter estatal en las confesiones religiosas: el impuesto sobre sociedades y el i.v.a. especialidades respecto del regimen general <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pedro Isidro Rodriguez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Jos\u00e9 M\u00aa Gonzalez Del Valle<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  \u00e1lvarez Cortina Andr\u00e9s Corsino <\/li>\n<li>Javier Ferrer Ortiz (vocal)<\/li>\n<li>Ivan Carlos Iban P\u00e9rez (vocal)<\/li>\n<li> Contreras Mazario Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pedro Isidro Rodriguez La tesis de referencia estudia, en un marco de pleno sometimiento al sistema fiscal [&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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