{"id":84535,"date":"2018-03-10T00:08:51","date_gmt":"2018-03-10T00:08:51","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-figura-del-responsable-tributario-en-el-derecho-espanol\/"},"modified":"2018-03-10T00:08:51","modified_gmt":"2018-03-10T00:08:51","slug":"la-figura-del-responsable-tributario-en-el-derecho-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-figura-del-responsable-tributario-en-el-derecho-espanol\/","title":{"rendered":"La figura del responsable tributario en el derecho espa\u00f1ol"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Diego Gonzalez Ortiz <\/strong><\/h2>\n<p>Estudio de la responsabilidad tributaria en sus diferentes aspectos desde las distintas perspectivas ofrecidas cl\u00e1sicamente por el derecho tributario. se analizan, en primer lugar, las caracter\u00edsticas que conforman el concepto de \u00abresponsables del tributo\u00bb, su naturaleza jur\u00eddica y la justificaci\u00f3n de su existencia en el contexto jur\u00eddico definido por la constituci\u00f3n espa\u00f1ola. en segundo lugar, se realiza un estudio de los distintos supuestos de responsabilidad existentes en nuestro derecho positivo. Por \u00faltimo, se realiza un an\u00e1lisis de la acci\u00f3n administrativa dirigida a hacer efectiva la pretensi\u00f3n material sobre el responsable tributario.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La figura del responsable tributario en el derecho espa\u00f1ol<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La figura del responsable tributario en el derecho espa\u00f1ol <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Diego Gonzalez Ortiz <\/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 16\/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>Fernando Cervera  Torrej\u00f3n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Carlos Palao taboada <\/li>\n<li>Juan Mart\u00edn queralt (vocal)<\/li>\n<li> Ferreiro lapatza Jos\u00e9 j. (vocal)<\/li>\n<li>angel Aguallo aviles (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Diego Gonzalez Ortiz Estudio de la responsabilidad tributaria en sus diferentes aspectos desde las distintas perspectivas ofrecidas [&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":[612,979],"tags":[123877,2295,178532,11812,34353,11621],"class_list":["post-84535","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-y-legislacion-nacionales","tag-angel-aguallo-aviles","tag-carlos-palao-taboada","tag-diego-gonzalez-ortiz","tag-fernando-cervera-torrejon","tag-ferreiro-lapatza-jose-j","tag-juan-martin-queralt"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/84535","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=84535"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/84535\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=84535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=84535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=84535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}