{"id":86758,"date":"2000-03-10T00:00:00","date_gmt":"2000-03-10T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-reponsabilidad-civil-en-el-delito-fiscal\/"},"modified":"2000-03-10T00:00:00","modified_gmt":"2000-03-10T00:00:00","slug":"la-reponsabilidad-civil-en-el-delito-fiscal","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-y-legislacion-nacionales\/la-reponsabilidad-civil-en-el-delito-fiscal\/","title":{"rendered":"La reponsabilidad civil en el delito fiscal"},"content":{"rendered":"<h2>Tesis doctoral de <strong> J\u00f3s\u00e9 Alberto Coloma Chicot <\/strong><\/h2>\n<p>Se realiza un an\u00e1lisis de la procedencia de pronunciamiento sobre responsabilidad civil en el delito fiscal en referencia a la cuota tributaria defraudada. Se toma como punto de partida la posici\u00f3n del tribunal supremo que admite la configuraci\u00f3n de la deuda tributaria  defraudada como responsabilidad civil, y se subraya las dificultades t\u00e9cnicas de la misma, tomando en consideraci\u00f3n la naturaleza \u00c2\u00bfex lege\u00c2\u00bf que en todo caso ostenta la obligaci\u00f3n de hacer efectivo el pago de la deuda tributaria, aun en el supuesto en el que haya existido una defraudaci\u00f3n en el cumplimiento de la misma, como consecuencia de lo anterior se propone un sistema alternativo para dar cauce a las cuestiones extrapenales que plantea el delito fiscal, el cual parte de la necesaria atribuci\u00f3n de \u00c2\u00bfcompetencia incidental en el orden fiscal\u00c2\u00bfa la jurisdicci\u00f3n penal, para que adem\u00e1s de imponer la pena en los supuestos de sentencia condenatoria por delito fiscal, declare y ejecute el cobro de la deuda tributaria defraudada como tal, sin que sea necesaria su configuraci\u00f3n como responsabilidad civil. En correlaci\u00f3n con la soluci\u00f3n defendida se plantea la necesidad de dar entrada a los principios de aireaci\u00f3n de la prueba propios del derecho tributario en el proceso penal para resolver la cuesti\u00f3n tributaria. Se defiende asimismo que la amputaci\u00f3n de las responsabilidades extrapenales derivadas en las defraudaciones constitutivas de delito debe realizarse en base a  las normas de responsabilidad por participaci\u00f3n en acto il\u00edcito de la ley general tributaria, las cuales de \u00c2\u00bflege ferenda\u00c2\u00bf deber\u00edan contemplar su posible aplicaci\u00f3n en el proceso penal.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La reponsabilidad civil en el delito fiscal<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La reponsabilidad civil en el delito fiscal <\/li>\n<li><strong>Autor:<\/strong>\u00a0 J\u00f3s\u00e9 Alberto Coloma Chicot <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pompeu fabra<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 03\/10\/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>Pablo Salvador Coderch<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: joan Egea  fernandez <\/li>\n<li>Santiago Espiau espiau (vocal)<\/li>\n<li>miquel Martin casals (vocal)<\/li>\n<li>encarnacio Roca trias (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de J\u00f3s\u00e9 Alberto Coloma Chicot Se realiza un an\u00e1lisis de la procedencia de pronunciamiento sobre responsabilidad civil en [&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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