{"id":84673,"date":"2018-03-10T00:08:59","date_gmt":"2018-03-10T00:08:59","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-juridico-fiscal-de-la-relacion-de-la-cooperativa-tanto-con-socios-como-con-no-socios\/"},"modified":"2018-03-10T00:08:59","modified_gmt":"2018-03-10T00:08:59","slug":"analisis-juridico-fiscal-de-la-relacion-de-la-cooperativa-tanto-con-socios-como-con-no-socios","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/analisis-juridico-fiscal-de-la-relacion-de-la-cooperativa-tanto-con-socios-como-con-no-socios\/","title":{"rendered":"Analisis juridico-fiscal de la relacion de la cooperativa tanto con socios como con no socios"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Marta Montero Simo <\/strong><\/h2>\n<p>La tributacion de las sociedades cooperativa, regulada actualmente por la ley 20\/1990, de 19 de diciembre, se estructura en torno a un eje transversal de distingue entre operaciones con socios y operaciones con terceros, condicionando el conjunto del regimen tributario especial vigente.  dicha diferenciacion responde a la regulacion del regimen economico de estas sociedades, recogida en las normas sustantivas.  los cambios experimentados en los \u00faltimos a\u00f1os, por la regulacion que venian introduciendo dichos normas, relativos al regimen economico (opcion por la contabilizacion conjunta, repartibilidad parcial del fondo de reserva obligatorio,etc.), Hacen que nos cuestionemos la validez del regimen tributario vigente.  por ello, junto a su analisis, se estudian alternativas mas o menos globales al mismo, entre las que destaca la transparencia fiscal como el contenido basico de lo que consideramos, seria un regimen tributario m\u00e1s acorde con la naturaleza de la sociedad cooperativa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis juridico-fiscal de la relacion de la cooperativa tanto con socios como con no socios<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis juridico-fiscal de la relacion de la cooperativa tanto con socios como con no socios <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Marta Montero Simo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pontificia comillas<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 25\/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>Vicente Theotonio Caceres<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Francisco Lasarte alvarez <\/li>\n<li> Sanchez pedroche Jos\u00e9 Andr\u00e9s (vocal)<\/li>\n<li>Francisco Martin fernandez (vocal)<\/li>\n<li>Mar\u00eda  Luisa Aparicio gonzalez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Marta Montero Simo La tributacion de las sociedades cooperativa, regulada actualmente por la ley 20\/1990, de 19 [&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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