{"id":86307,"date":"2000-12-09T00:00:00","date_gmt":"2000-12-09T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-prescripcion-del-credito-tributario\/"},"modified":"2000-12-09T00:00:00","modified_gmt":"2000-12-09T00:00:00","slug":"la-prescripcion-del-credito-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-prescripcion-del-credito-tributario\/","title":{"rendered":"La prescripci\u00f3n del cr\u00e9dito tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Alvaro Ojeda Hidalgo <\/strong><\/h2>\n<p>Consiste en una investigaci\u00f3n original sobre los art\u00edculos 64 a 67 de la ley general tributaria espa\u00f1ola; concret\u00e1ndose en una perspectiva de derecho tributario material sobre la deuda tributaria(literales a y b del art.64 lgt), que afirma que la configuraci\u00f3n del cr\u00e9dito tributario: se da como un \u00abderecho subjetivo p\u00fablico de cr\u00e9dito tributario\u00bb desde el momento mismo del devengo del hecho imponible, teniendo encuenta \u00abuna visi\u00f3n restringida del derecho subjetivo\u00bb, teniendo en cuenta \u00abuna vision restringida del derecho subjetivo\u00bb, conforme las \u00faltimas investigaciones sobre la din\u00e1mica de la relaci\u00f3n jur\u00eddica tributaria, que permiten entrever que tal postura es factible. Por tanto \u00abno se debe proceder a una interpretaci\u00f3n correctiva del art. 64 lgt\u00bb, pues estamos ya ante una obligaci\u00f3n tributaria que conforma un derecho de cr\u00e9dito, restringido en sus efectos, a la prestaci\u00f3n tributaria y no ante una situaci\u00f3n jur\u00eddica en formaci\u00f3n, que dar\u00eda lugar a la caducidad de la facultad determinadora de la administraci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La prescripci\u00f3n del cr\u00e9dito tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La prescripci\u00f3n del cr\u00e9dito tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Alvaro Ojeda Hidalgo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Salamanca<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/09\/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>Eusebio Gonzalez Garcia<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Luis P\u00e9rez de ayala <\/li>\n<li>clemente Checa gonz\u00e1lez (vocal)<\/li>\n<li>Jos\u00e9 Mar\u00eda Lago montero (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 Alvaro Ojeda Hidalgo Consiste en una investigaci\u00f3n original sobre los art\u00edculos 64 a 67 de la ley [&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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