{"id":95826,"date":"2009-09-09T00:00:00","date_gmt":"2009-09-09T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/regimen-jura%c2%addico-de-las-notificaciones-en-el-ambito-tributario\/"},"modified":"2009-09-09T00:00:00","modified_gmt":"2009-09-09T00:00:00","slug":"regimen-jura%c2%addico-de-las-notificaciones-en-el-ambito-tributario","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sevilla\/regimen-jura%c2%addico-de-las-notificaciones-en-el-ambito-tributario\/","title":{"rendered":"R\u00e9gimen jur\u00eddico de las notificaciones en el \u00e1mbito tributario"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Del Mar Jim\u00e9nez Navas <\/strong><\/h2>\n<p>La presente investigaci\u00f3n tiene como finalidad efectuar un an\u00e1lisis en torno a las notificaciones tributarias, as\u00ed como sobre las consecuencias jur\u00eddicas que de ellas y que de su pr\u00e1ctica pueden derivarse. El comienzo del estudio de cualquier instituto jur\u00eddico, a nuestro juicio, debe apuntar siempre al entramado hist\u00f3rico que lo ha precedido. No cabe duda del inter\u00e9s que suscitan los hitos jur\u00eddicos del pasado en esta materia y as\u00ed lo ha expresado el tsj de Madrid en su sentencia de 3 de abril de 2.001 que alud\u00eda a la herencia hist\u00f3rica de las notificaciones en los siguientes t\u00e9rminos:  un an\u00e1lisis minucioso del tratamiento de la notificaci\u00f3n a lo largo del tiempo revelar\u00e1 que, si bien en un principio se tend\u00eda a destacar que la misma persegu\u00eda la simple puesta en conocimiento de los particulares del concreto contenido de un acto administrativo que afectaba a sus derechos, en un momento posterior se consider\u00f3 que era necesario dotar de objetividad a los elementos accesorios del acto notificado, llegando a atribuirse un valor formal a la exigencia de que en la notificaci\u00f3n de un acto administrativo se hiciera constar, am\u00e9n del contenido \u00edntegro de \u00e9ste, otros elementos que permiten avanzar en un concreto fin, cual es la exigencia de garantizar la tutela judicial efectiva y el derecho a la defensa del administrado. Quiz\u00e1s sea este \u00faltimo fin el que ha incidido en que en los modernos ordenamientos jur\u00eddicos y en la jurisprudencia de los tribunales se eleven los mecanismos y las garant\u00edas con que las leyes rituarias rodean los actos de comunicaci\u00f3n.  asumiendo esta posici\u00f3n jurisprudencial, esbozamos los acontecimientos jur\u00eddicos m\u00e1s relevantes que acaecieron en esta materia para aprehender el instituto objeto de estudio con perspectiva hist\u00f3rica<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>R\u00e9gimen jur\u00eddico de las notificaciones en el \u00e1mbito tributario<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 R\u00e9gimen jur\u00eddico de las notificaciones en el \u00e1mbito tributario <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Del Mar Jim\u00e9nez Navas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 09\/09\/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>Antonio  M Cubero Truyo<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: fernando P\u00e9rez royo <\/li>\n<li>Mar\u00eda teresa Soler roch (vocal)<\/li>\n<li>c\u00e9sar Garc\u00eda novoa (vocal)<\/li>\n<li>gaspar de la Pe\u00f1a velasco (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Del Mar Jim\u00e9nez Navas La presente investigaci\u00f3n tiene como finalidad efectuar un an\u00e1lisis en torno a [&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":[10715],"tags":[142292,25845,19006,8367,196984,27425],"class_list":["post-95826","post","type-post","status-publish","format-standard","hentry","category-sevilla","tag-antonio-m-cubero-truyo","tag-cesar-garcia-novoa","tag-fernando-perez-royo","tag-gaspar-de-la-pena-velasco","tag-maria-del-mar-jimenez-navas","tag-maria-teresa-soler-roch"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/95826","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=95826"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/95826\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=95826"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=95826"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=95826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}