{"id":84495,"date":"2000-12-05T00:00:00","date_gmt":"2000-12-05T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/privilegios-y-garantias-reales-inmobiliarias-a-favor-de-la-hacienda-publica-problemas-de-prelacion-substantiva-y-rango-registral\/"},"modified":"2000-12-05T00:00:00","modified_gmt":"2000-12-05T00:00:00","slug":"privilegios-y-garantias-reales-inmobiliarias-a-favor-de-la-hacienda-publica-problemas-de-prelacion-substantiva-y-rango-registral","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/privilegios-y-garantias-reales-inmobiliarias-a-favor-de-la-hacienda-publica-problemas-de-prelacion-substantiva-y-rango-registral\/","title":{"rendered":"Privilegios y garantias reales inmobiliarias a favor de la hacienda publica: problemas de prelacion substantiva y rango registral\u00bb\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Carramolino Gomez Carlos Victor <\/strong><\/h2>\n<p>El trabajo tiene por finalidad fundamental delimitar el distinto significado y alcance de instituciones que frecuentemente se confunden: privilegios y afecciones legales, partiendo del estudio de los establecidos en favor del cr\u00e9dito tributario. La delimitaci\u00f3n del tema es un medio y un fin en s\u00ed mismo: un medio, en cuanto la hacienda p\u00fablica tiene atribu\u00eddas por ley todas las prerrogativas susceptibles de plantear problemas de prelaci\u00f3n substantiva y rango registral, lo que permite, a trav\u00e9s de su an\u00e1lisis, extraer consecuencias generales extrapolables a cr\u00e9ditos de distinta naturaleza, facilitando la construcci\u00f3n de una teor\u00eda general de los privilegios y garant\u00edas legales inmobiliarias; y es un fin en s\u00ed mismo, en cuanto se abordan problemas espec\u00edficos del \u00e1mbito fiscal.  en concreto, y a trav\u00e9s de sus cinco cap\u00edtulos, se examinan las siguientes cuestiones:  i, el concepto de obligaci\u00f3n y su repercusi\u00f3n en la delimitaci\u00f3n del concepto de prerrogativa del cr\u00e9dito tributario, as\u00ed como las diferencias esenciales entre el privilegio y garant\u00eda;  ii, la prelaci\u00f3n general del art\u00edculo 71 de la ley general tributaria, con especial incidencia en la oponibilidad a terceros y en la configuraci\u00f3n del privilegio como privilegio de grado;  iii, la llamada hipoteca legal t\u00e1cita del art\u00edculo 73 de la ley general tributaria y su relaci\u00f3n con el 76 de la ley reguladora de las hacien-locales;  iv, las afecciones fiscales en el sentido estricto, destacando su funci\u00f3n de garant\u00eda y tratando de eludir su configuraci\u00f3n como supuesto de responsabilidad subsidiaria;  v, y ciertas instituciones \u00edntimamente relacionadas con las prerrogativas del cr\u00e9dito tributario, en la medida en que su concurrencia puede plantear problemas de prelaci\u00f3n o rango (afecciones urban\u00edsticas; afecci\u00f3n en beneficio de las comunidades de propietarios en r\u00e9gimen horizontal; y el llamado superprivilegio del cr\u00e9dito salarial).<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Privilegios y garantias reales inmobiliarias a favor de la hacienda publica: problemas de prelacion substantiva y rango registral\u00bb\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Privilegios y garantias reales inmobiliarias a favor de la hacienda publica: problemas de prelacion substantiva y rango registral\u00bb\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Carramolino Gomez Carlos Victor <\/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 12\/05\/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>Rafael Ballarin Hernandez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Torralba soriano <\/li>\n<li> Pedraza buchons Jos\u00e9 vicente (vocal)<\/li>\n<li>Carlos Maluquer de montes bernet (vocal)<\/li>\n<li> Llopis giner Juan  Manuel (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carramolino Gomez Carlos Victor El trabajo tiene por finalidad fundamental delimitar el distinto significado y alcance de [&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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