{"id":92070,"date":"2009-06-03T00:00:00","date_gmt":"2009-06-03T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-aplicacion-del-iva-a-las-entidades-locales-un-supuesto-complejo\/"},"modified":"2009-06-03T00:00:00","modified_gmt":"2009-06-03T00:00:00","slug":"la-aplicacion-del-iva-a-las-entidades-locales-un-supuesto-complejo","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/la-aplicacion-del-iva-a-las-entidades-locales-un-supuesto-complejo\/","title":{"rendered":"La aplicaci\u00f3n del iva a las entidades locales: un supuesto complejo"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Dolores Guerrero Mu\u00f1oz <\/strong><\/h2>\n<p>A trav\u00e9s de la elaboraci\u00f3n de esta tesis, se ha analizado la sujeci\u00f3n al iva de las entidades locales, de acuerdo con las distintas personificaciones que pueden adoptar. En este \u00e1mbito se ha analizado el ejercicio de actividades empresariales por los entes locales, de acuerdo con las diversas personificaciones que pueden adoptar y las diferentes formas de gesti\u00f3n de servicios p\u00fablicos, como contraposici\u00f3n a aquellas actividades que realizan en el ejercicio de sus funciones p\u00fablicas, y que no est\u00e1n sujetas al impuesto. Para ello se han tenido en cuenta, adem\u00e1s, las peculiaridades que se aplican a diversos aspectos, como determinaci\u00f3n de la base imponible, tipos impositivos, cumplimiento de obligaciones formales y materiales del impuesto y contabilizaci\u00f3n de las operaciones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La aplicaci\u00f3n del iva a las entidades locales: un supuesto complejo<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La aplicaci\u00f3n del iva a las entidades locales: un supuesto complejo <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Dolores Guerrero Mu\u00f1oz <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 06\/03\/2009<\/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>Mar\u00eda Jos\u00e9 Fern\u00e1ndez Pav\u00e9s<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ernesto Eseverri Martinez <\/li>\n<li>Francisco Adame Martinez (vocal)<\/li>\n<li>Ana Mar\u00eda Mu\u00f1oz merino (vocal)<\/li>\n<li>pedro Jos\u00e9 Carrasco parrilla (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Dolores Guerrero Mu\u00f1oz A trav\u00e9s de la elaboraci\u00f3n de esta tesis, se ha analizado la sujeci\u00f3n [&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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