{"id":86397,"date":"2018-03-10T00:10:58","date_gmt":"2018-03-10T00:10:58","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/las-consultas-a-la-administracion-tributaria\/"},"modified":"2018-03-10T00:10:58","modified_gmt":"2018-03-10T00:10:58","slug":"las-consultas-a-la-administracion-tributaria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/las-consultas-a-la-administracion-tributaria\/","title":{"rendered":"\u00ablas consultas a la administraci\u00f3n tributaria\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Bego\u00f1a Villaverde G\u00f3mez <\/strong><\/h2>\n<p>La presente tesis doctoral tiene por objeto el estudio de las consultas tributarias, previstas en el art. 107 de la ley general tributaria. Se parte de determinar su naturaleza jur\u00eddica como aut\u00e9ntico derecho de particular y atribuy\u00e9ndole el car\u00e1cter de acto administrativo a la contestaci\u00f3n a la consulta. Estas premisas van a resultar trascendentes en el conocimiento de todo su r\u00e9gimen jur\u00eddico.  el estudio contiene, asimismo, el examen de la regulaci\u00f3n positiva, contenida tanto en la lgt como en sus normas de desarrollo, con referencias a los aspectos subjetivos y objetivos, al procedimiento de resoluci\u00f3n de las consultas formuladas, los efectos que se derivan de los mismos y un an\u00e1lisis de los supuestos en que las contestaciones a consultas van a tener car\u00e1cter vinculante.  concluimos la necesidad de la generaci\u00f3n de las consultas con contestaci\u00f3n vinculante como instrumento m\u00e1s \u00fatil para la mejora de las relaciones entre administraci\u00f3n y contribuyentes.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00ablas consultas a la administraci\u00f3n tributaria\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00ablas consultas a la administraci\u00f3n tributaria\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Bego\u00f1a Villaverde G\u00f3mez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/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>C\u00e9sar Garc\u00eda Novoa<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: perfecto Yebra martul ortega <\/li>\n<li>eusebio Gonzalez garcia (vocal)<\/li>\n<li>Carlos Palao taboada (vocal)<\/li>\n<li>Javier Lasarte alvarez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Bego\u00f1a Villaverde G\u00f3mez La presente tesis doctoral tiene por objeto el estudio de las consultas tributarias, [&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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