{"id":8115,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/la-representacion-en-el-ordenamiento-tributario\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"la-representacion-en-el-ordenamiento-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-representacion-en-el-ordenamiento-tributario\/","title":{"rendered":"La representacion en el ordenamiento tributario."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Joaquin Alvarez Martinez <\/strong><\/h2>\n<p>La representacion es un instituto juridico de gran trascendencia en el ambito de las relaciones humanas y juridicas.El presente trabajo ha pretendido realizar un analisis sistematico de la representacion en el ambito tributario, tarea para la cual ha sido fundamental el recurso a las fuentes positivas, jurisprudenciales y doctrinales.El trabajo se desarrolla a lo largo de seis capitulos difernciados. El primero de ellos intentar sentar una serie de ideas basicas en torno a la representacion que resultan de aplicacion a la totalidad de las ramas o sectores del derecho (concepto, clases, distincion con figuras afines). El segundo se divide en un doble bloque: de una parte, se examinan los antecedentes historicos de la institucion en el seno del derecho tributario; de otra, se aborda el estudio de dicha figura en la esfera de los ordenamientos fiscales comparados. Los capitulos tercero y cuarto afrontan el estudio de las representaciones voluntaria y legal, siguiendo en ambos casos un esquema expositivo identico en el cual se parte de los elementos que integran el esqueleto de la institucion (subjetivo, objetivo y formal), para, con posterioridad, examinar sus efectos, formas de extincion y regimen de responsabilidad del representante. El capitulo quinto se ocupa del estudio de determinados supuestos especiales de representacion mientras que el sexto aborda el regimen juridico actual de la asesoria fiscal.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La representacion en el ordenamiento tributario.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La representacion en el ordenamiento tributario. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Joaquin Alvarez Martinez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/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>Antonio Cayon Galiardo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Juan Ferreiro Lapatza <\/li>\n<li>Angel Cristobal Montes (vocal)<\/li>\n<li>Juan  Jos\u00e9 Bayona De Perogordo (vocal)<\/li>\n<li>Fernando Lopez Ramon (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Joaquin Alvarez Martinez La representacion es un instituto juridico de gran trascendencia en el ambito de las [&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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