{"id":87503,"date":"2018-03-10T00:12:17","date_gmt":"2018-03-10T00:12:17","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-procedimiento-sancionador-en-el-ambito-tributario\/"},"modified":"2018-03-10T00:12:17","modified_gmt":"2018-03-10T00:12:17","slug":"el-procedimiento-sancionador-en-el-ambito-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-procedimiento-sancionador-en-el-ambito-tributario\/","title":{"rendered":"\u00abel procedimiento sancionador en el ambito tributario\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Fuster Asensio M. Consuelo <\/strong><\/h2>\n<p>Partiendo de una unidad ontol\u00f3gica entre los il\u00edcitos administrativos y penales, de una unidad punitiva del estado, el tribunal constitucional declara aplicables al procedimiento sancionador los princip\u00ed\u00acos penales sustantivos contenidos en el art. 24 c.E. En el art. 25 c.E. Se incluyen en una f\u00f3rmula com\u00fan a los delitos faltas e infracciones administrativas en cuanto a sus aspectos sustantivos. Partiendo de las consideraciones anteriores, la tesis centra su objetivo en el estudio de esos principios aplicables al ordenamiento sancionador tributario y su observancia o no en la normativa vigente, con ocasi\u00f3n de la aprobaci\u00f3n de la ley de derechos y garant\u00edas de los contribuyentes art. 33 a 35 y su desarrollo reglamentario por real decreto 1930\/98, de 11 de septiembre; para en su caso, proponer soluciones alternativas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abel procedimiento sancionador en el ambito tributario\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abel procedimiento sancionador en el ambito tributario\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Fuster Asensio M. Consuelo <\/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 24\/11\/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>Carmelo Lozano Serrano<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: \u00e1lvaro Rodr\u00edguez bereijo <\/li>\n<li>Javier Boix reig (vocal)<\/li>\n<li>Fernando P\u00e9rez royo (vocal)<\/li>\n<li>eugenio Simon acosta (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fuster Asensio M. Consuelo Partiendo de una unidad ontol\u00f3gica entre los il\u00edcitos administrativos y penales, de una [&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":[612,797,979],"tags":[15239,15301,13085,19006,183112,11923],"class_list":["post-87503","post","type-post","status-publish","format-standard","hentry","category-ciencias-juridicas-y-derecho","category-derecho-fiscal","category-derecho-y-legislacion-nacionales","tag-alvaro-rodriguez-bereijo","tag-carmelo-lozano-serrano","tag-eugenio-simon-acosta","tag-fernando-perez-royo","tag-fuster-asensio-m-consuelo","tag-javier-boix-reig"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/87503","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=87503"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/87503\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=87503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=87503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=87503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}