{"id":79664,"date":"2018-03-09T23:25:30","date_gmt":"2018-03-09T23:25:30","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-responsabilidad-civil-de-la-administracin-fiscal-emergente-de-la-obligacion-tributaria\/"},"modified":"2018-03-09T23:25:30","modified_gmt":"2018-03-09T23:25:30","slug":"la-responsabilidad-civil-de-la-administracin-fiscal-emergente-de-la-obligacion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-responsabilidad-civil-de-la-administracin-fiscal-emergente-de-la-obligacion-tributaria\/","title":{"rendered":"La responsabilidad civil de la administracin fiscal emergente de la obligacion tributaria"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Vasco Antonio Branco Guimaraes <\/strong><\/h2>\n<p>Palabras clave: responsabilidad civil; responsabilidad administrativa; principio de la legalidad; principio de lo consentimiento; principio de la igualdad; relaci\u00f3n jur\u00eddica fiscal compleja; devoluci\u00f3n de los ingresos tributarios; derecho europeo.  la tesis trata de la responsabilidad civil de la administraci\u00f3n fiscal emergente de la obligaci\u00f3n tributaria. Lo estudio intenta de probar que existe responsabilidad  civil por parte de la administraci\u00f3n fiscal siempre que esta no aplica correctamente la ley y de esa mala aplicaci\u00f3n resultan da\u00f1os relevantes para el contribuyente. Para determinar la existencia de ilicitud en la actividad de la administraci\u00f3n fiscal se preconiza la existencia de un deber de aplicaci\u00f3n de la ley que debe ser interpretado como un deber especifico de la administraci\u00f3n con fundamento en el principio de la legalidad en las dos manifestaciones sustancial y procedimental. Se sustenta en la tesis que esto deber tiene la naturaleza de un deber de actuaci\u00f3n se integra en lo concepto de relaci\u00f3n jur\u00eddica fiscal compleja y representa una garant\u00eda de lo contribuyente. Los da\u00f1os pueden emerger tambi\u00e9n de los actos de la administraci\u00f3n que violen derechos protegidos por la constituci\u00f3n y otras leyes. Se analiza la evoluci\u00f3n de lo derecho fiscal moderno para una situaci\u00f3n de paridad y igualdad delante la ley entre la administraci\u00f3n y lo contribuyente.  tiene dos versiones: espa\u00f1ola y portuguesa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La responsabilidad civil de la administracin fiscal emergente de la obligacion tributaria<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La responsabilidad civil de la administracin fiscal emergente de la obligacion tributaria <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Vasco Antonio Branco Guimaraes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/04\/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>Adriano Di Pietro<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez bereijo <\/li>\n<li>perfecto Yebra martul ortega (vocal)<\/li>\n<li> Leite de campos diogo (vocal)<\/li>\n<li> Carrasco parrilla pedro Jos\u00e9 (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Vasco Antonio Branco Guimaraes Palabras clave: responsabilidad civil; responsabilidad administrativa; principio de la legalidad; principio de lo [&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":[18451,612,797,979],"tags":[67655,15239,98314,37475,24911,170916],"class_list":["post-79664","post","type-post","status-publish","format-standard","hentry","category-castilla-la-mancha","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-adriano-di-pietro","tag-alvaro-rodriguez-bereijo","tag-carrasco-parrilla-pedro-jose","tag-leite-de-campos-diogo","tag-perfecto-yebra-martul-ortega","tag-vasco-antonio-branco-guimaraes"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/79664","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=79664"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/79664\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=79664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=79664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=79664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}