{"id":82389,"date":"2000-01-01T00:00:00","date_gmt":"2000-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-discrecionalidad-en-el-derecho-tributario-especial-referencia-a-la-potestad-para-condonar-sanciones-tributarias\/"},"modified":"2000-01-01T00:00:00","modified_gmt":"2000-01-01T00:00:00","slug":"la-discrecionalidad-en-el-derecho-tributario-especial-referencia-a-la-potestad-para-condonar-sanciones-tributarias","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-discrecionalidad-en-el-derecho-tributario-especial-referencia-a-la-potestad-para-condonar-sanciones-tributarias\/","title":{"rendered":"La discrecionalidad en el derecho tributario (especial referencia a la potestad para condonar sanciones tributarias)."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Cesar Gamba Valega <\/strong><\/h2>\n<p>La idea central de la tesis es reconocer que el \u00e1mbito tributario-contrariamente a la opini\u00f3n mayoritaria el legislador es incapaz de prever en forma r\u00edgida todas y cada una de las actuaciones de la administraci\u00f3n tributaria. Por el contrario, existen innumerables ocasiones en las que debe delegarse al ente p\u00fablico su decisi\u00f3n \u00faltima, para que basado en un juicio administrativo decida lo que m\u00e1s conviene al inter\u00e9s p\u00fablico.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La discrecionalidad en el derecho tributario (especial referencia a la potestad para condonar sanciones tributarias).<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La discrecionalidad en el derecho tributario (especial referencia a la potestad para condonar sanciones tributarias). <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Cesar Gamba Valega <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/2000<\/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>Pedro Herrera Molina<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ramon (secretario) Falcon tella <\/li>\n<li>Antonio Martinez lafuente (vocal)<\/li>\n<li>Juan  ignacio Moreno fern\u00e1ndez (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Cesar Gamba Valega La idea central de la tesis es reconocer que el \u00e1mbito tributario-contrariamente a 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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