{"id":7668,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/el-valor-probatorio-de-las-actas-y-diligencias-de-la-inspeccion-tributaria-adit-y-su-compatibilidad-con-la-presuncion-de-inocencia-en-el-ordenamiento-juridico-espanol\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"el-valor-probatorio-de-las-actas-y-diligencias-de-la-inspeccion-tributaria-adit-y-su-compatibilidad-con-la-presuncion-de-inocencia-en-el-ordenamiento-juridico-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-valor-probatorio-de-las-actas-y-diligencias-de-la-inspeccion-tributaria-adit-y-su-compatibilidad-con-la-presuncion-de-inocencia-en-el-ordenamiento-juridico-espanol\/","title":{"rendered":"El valor probatorio de las actas y diligencias de la inspeccion tributaria (adit) y su compatibilidad con la presuncion de inocencia en el ordenamiento juridico espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rosa Perez Guirao <\/strong><\/h2>\n<p>Se estudia la declaracion de naturaleza de documentos publicos y el valor probatorio respecto a los hechos de interes tributario que motiven su formalizacion, atribuidos a las actas y diligencias de la inspeccion de los tributos por el art. 145.3 de la lgt, parrafo a\u00f1adido a dicha ley por la 10\/85, de 26 de abril, de modificacion parcial de la lgt. Se ha articulado el estudio en torno a las grandes cuestiones que sobre dicho precepto se plantearon, tanto en la discusion parlamentaria como entre los expertos en materia tributaria, con la aprobacion de la norma: se ha tratado de determinar la naturaleza juridica de este medio de prueba y si el valor probatorio atribuido supone desplazamiento de la carga de la prueba e incluso, en los procesos y procedimientos en que rige la prueba penal, vulneracion de la presuncion de inocencia. Se concluye, con apoyo en la jurisprudencia, que la naturaleza indiscutible es de documentos publicos y que su valor probatorio respecto a los hechos no vulnera la presuncion de inocencia y es analogo al que tienen las actas de inspeccion de trabajo, segun la doctrina del tribunal supremo, de momento mas desarrollada que en materia tributaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El valor probatorio de las actas y diligencias de la inspeccion tributaria (adit) y su compatibilidad con la presuncion de inocencia en el ordenamiento juridico espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El valor probatorio de las actas y diligencias de la inspeccion tributaria (adit) y su compatibilidad con la presuncion de inocencia en el ordenamiento juridico espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rosa Perez Guirao <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/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>Juan Mart\u00edn Queralt<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando Cervera  Torrej\u00f3n <\/li>\n<li>Mar\u00eda Teresa Soler Roch (vocal)<\/li>\n<li>Juan  Jos\u00e9 Bayona De Perogordo (vocal)<\/li>\n<li>Carmelo Lozano Serrano (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rosa Perez Guirao Se estudia la declaracion de naturaleza de documentos publicos y el valor probatorio respecto [&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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