{"id":9729,"date":"1995-11-12T00:00:00","date_gmt":"1995-11-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/11\/12\/el-impuesto-sobre-construcciones-instalaciones-y-obras-delimitacion-estructura-juridica-y-ambito-de-aplicacion\/"},"modified":"1995-11-12T00:00:00","modified_gmt":"1995-11-12T00:00:00","slug":"el-impuesto-sobre-construcciones-instalaciones-y-obras-delimitacion-estructura-juridica-y-ambito-de-aplicacion","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/el-impuesto-sobre-construcciones-instalaciones-y-obras-delimitacion-estructura-juridica-y-ambito-de-aplicacion\/","title":{"rendered":"El impuesto sobre construcciones, instalaciones y obras. delimitacion, estructura juridica y ambito de aplicacion."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisco \u00e1lvarez Arroyo <\/strong><\/h2>\n<p>Con esta tesis se aborda el estudio de un impuesto de caracter local exigido por los ayuntamientos que ha suscitado una importante polemica juridica. El trabajo realizado consta de cuatro capitulos, en el primero de los cuales se efectua un breve analisis de los diversos tributos locales con el fin de situar el impuesto en su contexto normativo.  el capitulo ii tiene como objeto indagar acerca de la adecuacion del impuesto a la constitucion y, mas concretamente, a los principios constitucionales en materia financiera y tributaria.  en el capitulo iii se examina la probable incompatibilidad del impuesto con otros tributos , tanto locales como estatales, asi por ejemplo con el impuesto sobre el valor a\u00f1adido, impuesto sobre actividades economicas, etc.  en el cuarto y ultimo capitulo, el mas extenso de todos, se realiza un analisis exhaustivo y pormenorizado de todos y cada uno de los elementos juridicos (hecho y base imponible, sujeto pasivo, beneficios fiscales, etc).<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El impuesto sobre construcciones, instalaciones y obras. delimitacion, estructura juridica y ambito de aplicacion.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El impuesto sobre construcciones, instalaciones y obras. delimitacion, estructura juridica y ambito de aplicacion. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisco \u00e1lvarez Arroyo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Extremadura<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 11\/12\/1995<\/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>Clemente Checa Gonz\u00e1lez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: eugenio Simon acosta <\/li>\n<li>eusebio Gonzale garcia (vocal)<\/li>\n<li>carmelo Lozano serrano (vocal)<\/li>\n<li>Juan  Manuel Garcia agundez jimenez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisco \u00e1lvarez Arroyo Con esta tesis se aborda el estudio de un impuesto de caracter local exigido [&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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