TAX LAW

Author: CORTÉS RAPOSO MARÍA EMILIA.
Year: 2002.
University: EXTREMADURA [www.unex.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: Survey on legal techniques approximation show seguidad by intergrácia company in the field of fiscalidad.En the addresses to follow --- and the following técnico-juricas of harmonization and how the difametades that continue desivando of pensistencia of the legal diversity among states mienbros in terms trisutamine. (perdicularmente detailed in the second and third).

Author: GARCÍA-MARGALLO MARFIL JOSE MANUEL.
Year: 2003.
University: MIGUEL HERNÁNDEZ DE ELCHE [www.umh.es].
Place of defense: CIENCIAS SOCIALES Y JURÍDICAS.
Place of preparation: FACULTAD DE CIENCIAS SOCIALES Y JURÍDICAS DE ELCHE.

Summary: This doctoral thesis aims at a comprehensive and thorough analysis of the main problems posed by taxation in the welfare state. For this purpose is studied through eight chapters of the main issues affecting this complex issue, reviewing aspects such as the structure of the population in the European Union, the European labor market, social protection in this geographic scope and regional imbalances. Following this analysis, this dissertation makes a series of proposals on the direction to be taken by taxation in the member states to deal with the welfare society prevailing in the twenty-first century. (Financial services, tax harmonization and VAT on the financing of Social Security).

Author: PEREZ -FADON MARTINEZ JOSE JAVIER.
Year: 2003.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DERECHO DE LA UNIVERSIDAD COMPLUTENSE.

Summary: The thesis deals with regulaciÃÂ ³ n jurÃÂdica of "family business" in our paÃÂs, analyzing from a jurÃÂdico the following aspects: -Atecedentes histÃÂ ³ rich and policy. - DelimitaciÃÂ ³ n the concept of "family business". - Forms of these companies and requirements for constituciÃÂ charges, operation and transmisiÃÂ ³ n. Other features: structure, direcciÃÂ ³ n, integraciÃÂ ³ n familia-empresa: the so-called "protocol family" and other forms of regulaciÃÂ ³ n business and family. - DefiniciÃÂ charges such firms in the ÃÂ ¡field of taxation. Meals-tax treatment in the Estate Tax, Inheritance and Gift Tax and other taxes. - The performances of the "family business", his regulaciÃÂ ³ n and treatment in income taxes. - Regulations especÃÂficas of companies agrÃÂcolas and forestry. - Powers policy and regulaciÃÂ charges of rÃÂ © moan tax by communities AutÃÂ ³ regions. - ComparaciÃÂ charges with the rÃÂ © moan fiscal other paÃÂses of UniÃÂ ³ n Europea. - Study of justificaciÃÂ ³ n its rÃÂ © moan prosecutor. - Summary and conclusions. In the previous acompaÃÂ ± an, ademÃÂ ¡s of bibliografÃÂa, annexes estadÃÂsticos where reflect recaudaciÃÂ charges of Heritage and taxes on inheritance and gifts and businesses in EspaÃÂ ± a.

Author: PUEBLA AGRAMUNT NURIA.
Year: 2004.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: Under Spanish law exists a presumption of validity of the legislation under which the acts, even with flaws, are preserved until they were formally denied its existence. As a private contract and an administrative act effects despite suffer defects to a disability that would entail absolute nullity, which are always seeking the annulment and the consequent deprivation of an act or contract of such invalidity arises, it will require challenging the same with the competent authority. While that statement does not occur and as can be said to enjoy a presumption of validity, the act appears to legal operators as valid. Under this presumption of validity iuris tantum that exists in the Legal System, the tax law provides for the irrelevance of disability as it is not declared, and forced to demand tribute if it is done the tax, regardless of defects Invalidity or defects that may suffer the facts, events or businesses taxed. This rule, which is found in Article 13 of Law 58/2003, General Tax, gave it obviously can not be assumed regarding the validity of the proceedings, as the invalidity or illegality obvious, because when this is illegality or invalidity manifest can not dispensed with defects and act as if the business was valid. Certainly defects disability are irrelevant for purposes of taxation while not established, and therefore affected the acts of these defects are subject to tax, but once declared ivalidez with its consequent feedback effects, should be the reinstatement of the tax admitted . When we talk about criminal acts and non-disabled because of the presumption of innocence is required declaration as such by the trial judge, and while this does not occur we could say that in principle, and unless he is a elito manifesto, the act should undergo to tax as if it were valid. But procedural rules and measures of dispossession of wealth decreed in the judgments of conviction forcing the solution to the illegality of criminal cases is not the subject, in principle, to levy, if the defendant is acquitted him impose, but something lawful.

Author: FERNÁNDEZ ORTE JAIME.
Year: 2004.
University: PAÍS VASCO [www.ehu.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: The phenomenon of extrafiscalidad must no longer be seen as something strange to reality tax. The use of taxes as a tool of intervention is a mechanism at its disposal to government agencies, we must learn and exploit.

Author: GONZÁLEZ GARCÍA GRABIELA.
Year: 2004.
University: COMPLUTENSE DE MADRID [www.ucm.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: The dissertation's main objective is to analyze the implementation of the principle of non-discrimination in the direct taxation of companies and investment funds chattel. The application of the principle Community quoted the scope of corporations and collective investment funds in securities is of the utmost importance, and may apply under different assumptions fundamental freedoms of establishment, services and capital. The study was conducted in two parts, the first part corresponds to the general inthe that address aspects internacionales.De community and thus discusses issues that have their origin in the field of international taxation affecting activity tansforonteriza of these vehicles investment in the light of Community law, evidenciándose very important results regarding the compatibility or incompatibility of these issues with the Community law. The second part of the research is intended to analyze the Spanish legislation regulating the direct taxation of companies and investment funds chattel in the light of principiom non-discrimination community. It continues in the valuation of each course under study in the theory, the interpretation of the principle Community quoted exposed in the field of direct taxation by the jurisprudence of the ECJ. This will demonstrate that the scope accomplished obtained at present by Community law, due mainly to the expansion of the concept of restrición discrimination prohibited by the EU Treaty, the product of the interpretation of the principle of non-discrimination made by the ECJ , is endangering public finances of the States miembros.El dynamic nature of Community law is producing Member States are consituaciones as evidenced in this study, in which nearly mayro part of their legislation affecting situations transforterizas Community puedaen be contrary to the EU Treaty and these too can we find that violated the principle of non-discrimination in their specific projection given by the free movement of capital, but no such cases, the fundamental freedom in question may be admitted under detreminados assumptions constraints for the sake of protecting community interests. Thus this thesis aims to demonstrate a real situation that requires a change in the European Union, both of the institutions and the Member States that componene, in order to proceed either to a restructuring of the systems físcales of Member States guaranteeing the fundamental principle of non discriminacióntal and comes as understanding the ECJ, but in a way that also protects the interests of the public finances of the States and by the Court of Justice, requires that recognizes fundamental freedoms are not a goal in themselves, but mere instruments for achieving the objectives of the Community, particularly the single market and economic union and monetaria.Por therefore better implementation by the Authority court, the principle of proportionality, the value laws Member States would also be respectful of Community law

Author: ROMEO MALANDA SERGIO.
Year: 2004.
University: DEUSTO [www.deusto.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: In this research paper, entitled "genetic interventions on the human being and criminal law: político considerations and consequences dogmatic," We conducted a detailed study of the fundamentals in place for the criminalization of genetic interventions. This is not an analysis of the existing crimes dogmatic on this issue, as has been done so far, but to establish clear guidelines on the most accurate for the criminalization of such conduct. To this end, part of a clarification of terms, as one of the problems that is submitted to address an issue of this nature is the variety of terms used to refer to the same reality, or the opposite, namely the use of same terminology, when in fact there is talk of completely different realities (Chapter I). The following chapter discusses the determination of what is meant by a legal right in a democratic state of law, as this is crucial to extract the specific legal property that can be affected by genetic manipulation (Chapter II). The question is not, therefore, discuss the legal property that the legislature seems to have wanted to protect the existing criminal types, but from the social and scientific fields, and a well-developed legal concept, we extract those who are defensible, some already known but others cut most innovative emerged precisely as a result of new knowledge and scientific potentials (Chapter III). In this chapter we do a detailed analysis of the property in need of legal protection in accordance with the theory that we have defended in Chapter precedent. Once defined property worthy of legal protection, we discussed the most appropriate mechanisms for such protection, following basically the nature of the property, as well as the greater or lesser risk of injury, in any case, bearing in mind that not all legal assets needed a criminal protection, but it will only be necessary to protect the assets most important legal and exclusively address the most serious attack to them, and plant and when they can not be effectively protected by other means less harmful. In this issue we are engaged in Chapter IV. This compels us to review the basic principles of criminal law, always directly linked to the role of the State to allocate punitive law, as well as the trend of it increasing to protect collective interests arising from the constant technological and scientific advances, through the configuration of criminal types of danger, mainly abstract. Also discussed in this chapter if the criminalization of genetic manipulation can actually perform a function of effective protection of legal property, or on the contrary, it is just a purely symbolic role to appease the fears that exist in society. Moreover, they are also discussed such issues as always complicated demarcation between the administrative and criminal offenses, as well as the criteria for deciding the most appropriate place to include new offenses (Special Criminal Act or Criminal Code). Finally, Chapter V, we focused on the legislation, criminal preferably on genetic interventions, to check whether, as set out in the preceding chapters, the Spanish legislature has acted correctly or not, doing, if Instead, considerations lege ferenda deemed appropriate.

Author: COELHO PASIN JOAO BOSCO.
Year: 2004.
University: SALAMANCA [www.usal.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: The thesis presents some considerations on the grounds of principle and corollaries of Morality, as well as its consequences in the field of taxation, from the perspective of the General Theory and Philosophy of Law, the constitutional Brazilian model and the elements of comparative law's own doctrine and jurisprudence. The issue relates to the rights and guarantees of ciudadanos-contribuyentes as representing an important mandate addressed to Estado-Fiscal, which can not be away from the achievement of the common good. The research emphasizes the Brazilian model, ie in the consecration of that principle by the Federal Constitution of 1988 and the doctrinal discussions conducted on the subject in recent years, though they highlight the merit of the doctrine French. The scope of morality tax in Estado-Fiscal is a controversial issue, especially with the extension of the control of the misuse of power tax. Furthermore, the morality of Estado-Fiscal and its reflections on ciudadanos-contribuyentes creates controversy when it comes to a possible tax reform-a necessity in Brazil, which must seek the formation of a National Tax System characteristic of a State fails Law alone, but also of Justice. Finally, the present observations on the nature and application of Principle of Morality in the Taxation Law finish contrasting the different realities found in Brazil and Spain.

Author: BONET SANCHEZ MARIA PILAR.
Year: 2004.
University: VALENCIA [www.uv.es].
Place of defense: Facultad de Derecho.
Place of preparation: FACULTAD DE DERECHO.

Summary: COMPARATIVE STUDY OF THE INCOME TAX OF ECONOMIC ACTIVITY IN THE TAX ON INCOME OF PERSONS IN THE PHYSICAL AND CORPORATE TAX IS DESPRENDEN DIFFERENCES OF GRAVAMEN IN ROLE OF THE SHAPE OF THE LEGAL FIRM THAT ARE ARBITRARY AND JUSTIFICATION FOR SINCE CARECEN THE PRISM OF THE PRINCIPLES OF CAPACITY ECONOMIC AND EQUAL. TO SOLVE THIS SITUATION IS RAISED IN A GRAVAR BE IF ONLY ALL THE INCOME TAX BUSINESS, INDIVIUDUALES And SOCIETARIAS, WHEREOF SE JUSTIFICA IN ROLE THAT REGARDLESS OF ONE UNIT CONCEPT OF COMPANY FOR THE TAX LAW: THE PURSUIT OF THIS MAKES IT IS THROUGH THE ANALYSIS OF LEGAL NOCIONES OF ECONOMIC ACTIVITY, EXPLOITATION, BRANCH OF ACTIVITY IN THE PERMANENT ESTABLISHMENT AND TAXES IN WHICH IS. CONSTATADA THE PRESENCE IN ALL CASES OF ESSENTIAL ELEMENTS THAT DEFINED AN ENTERPRISE IN ECONOMIC SENSE (MANAGEMENT OF MEANS OF PRODUCTION AND HUMAN RESOURCES IN THE MARKET INTERVENTION), CONCLUIMOS THAT THERE IS A CONCEPT OF BUSINESS UNIT IN THE FIELD TAX. IN THE PROPOSED GRAVAMEN ONLY THREE ARE POSSIBLE DISCUSS OPTIONS: KEEP THE CORPORATE TAX PRESENT AMPLIANDO THE DEFINITION OF LIABILITIES SUBJECT TO INCORPORATE THE SINGLE EMPLOYER; CREATE A "CORPORATE TAX 'THAT COULD BE FINAL OR PERSONAL ACCOUNT OF TAX OF EMPLOYER; And RECONVERTIR THE CORPORATE TAX PRESENT "TAX BENEFITS" THAT ANY SERIOUS ECONOMIC UNITY OR PROPERTY AUTONOMA SUSCEPTIBLE OF OBTENERLOS. IS THE SOLUTION TO DISCUSS THE MAIN (NATURE, SUBJECT OF GRAVAMEN, TAXABLE AND LIABILITIES SUBJECT) ALLOWED TO RESOLVE THE TECHNICAL DIFFICULTIES OF TAX THAT POSE THE OTHER TWO OPTIONS, respectful BEING WITH THE PRINCIPLES OF JUSTICE AND MANTENIENDO THE TAX OF CONSISTENCY TAX SYSTEM.

Author: GARCÍA CARACUEL MARÍA.
Year: 2004.
University: GRANADA [www.ugr.es].
Place of defense: FACULTAD DE GRANADA.
Place of preparation: FACULTAD DE DERECHO.

Summary: The thesis is divided into the following parts. The first corresponds to the historical evolution of the tax benefits that are essential in order to understand and get to deepen the basis of this figure. This chapter provides a quick reccorido its evolution to the existing regulation after the amendments introduced by the Act 4612002, December 18, partial reform of the Income Tax of Individuals and amending taxes Societies and income of non-residents. The second part of the work focuses on studying the configuration and the various references to the tax benefits, a new account in the General Tax Act, also includes a comparative analysis between the different types of tax obligations to make payments to account along with a study of the various doctrinal thesis in volume to the subject involved in such obligations and relationships inter-subjetivas that originate around them. The third and fourth parties have sought the foundation and legal nature of the obligations that are up to a unique concept that encompasses all three categories since they are regarded as three species of a single tax figure. It is important that these figures are analyzed in the light of the principles underlying the general duty of contributing to public expenditure and sane with the tenets of justice tax, which helps clarify and determine its proper configuration in the legal system. In the section of the legal nature is part of the tax benefits that are at present pose a basic element in the structure of the tax system. As for the development of the concept have tended into account all the conclusions that have been reached in the previous chapters on the merits and role in the tax system, its legal nature and the character of relations between the subjects involved in those obligations. Within the idea to define and conceptualize this figure has also proven 001el comparative analysis of the tax benefits to have adverse legal institutions of our tax system, as well as the Italian and French that somehow come close to the figure of obligation to account. The fifth chapter is dedicated to the legal system overall benefits to mind as a result of your settings as tax debt and tax liabilities as autonomous. In this part of the work emphasizes the impact that such a configuration is on the regime of responsibility and that the lack of income is the non-payment of the tax debt and ultimately equates to unpaid taxes. Finally devotes a chapter to the tax procedures within the framework of the new General Tax Law, which are linked payments on account, stressing its importance in raising the general procedure to produce a direct impact on the main tax liability, and as the refund procedure through the recently incorporated into our system of income tax. This work ends, as usual, with some conclusions, which has highlighted the most prominent ta thesis, and also raised a few final considerations on the current structure of the tax benefits on account and on the current contribution the Spanish tax system that comes to mark a necessary reform to overcome the structural weaknesses that have been revealed in the course of research work.

Author: ECHEVARRÍA ECHEVARRÍA GASPAR.
Year: 2004.
University: GRANADA [www.ugr.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: There will always be a specific examination of each of the benefits tribuitarios for SME collected by law 43/1995 on corporation tax, paying particular attention to the benefits affecting depreciation. It carries out a preliminary study of the concept of profit tribuitario and of the concept of SMEs, as well as the tax treatment of depreciation. It defines benefited tribuitario as any kind of law on the tax liability established by law, which enjoys the required tax and are intended to incentrivar certain activities (benefit tribuitario extrafiscal) and / or get a system tribuitario fair (profit tribuitario fiscas). The task of providing a concept of SME is very complicated because there is no single criterion that allows us to know when estmos before such emprese, but there are several criteria that varián depending on the area in which we find ourselves. Despite d elas definitions proposed by the European Union, our order tribuitario offers different definitions of SMEs depending on the tribute in which we find ourselves. It takes, in this thesis, defininicón SME, as embodied in the law of the corporate tax, while the fall in profits to discuss precisely this tax. That is conceived of the SMEs as one entity has a net turnover of less than 6 million in the previous period tax, except that it is a start-up company in which case you must take as a reference period the first taxable period. Most of the benefits tribuitarios for SMEs in the corporate tax affecting depreciation by what has been given to the tax depreciation special attention. This is mainly profit tribuitarios seeking to promote SMEs as an engine of the Spanish economy.

Author: IBARRA RODRIGUEZ ALEJANDRO.
Year: 2004.
University: SALAMANCA [www.usal.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: The thesis is entitled "Escape, Circumvention Economics Option" on the grounds that the main objective is the behavior of the taxpayer who is reluctant to compliance with the tax liability and one way of proceeding that seeks lower tax burden without even oppose indirectly the norm. In addition, it specifies the content of each term employee, thus avoiding confusion of words, concepts and thus the historical reality that is studied. The first chapter discusses any act or omission, illegal, subject to reduce or avoid compliance with the tax liability, in whole or in part, violates the standard in an open, ie tax evasion. This is considered a violation if a criminal act or an administrative illegal because the taxpayer, consciously or unconsciously, wittingly or unwittingly, to lie in the scope of the tax fails to meet its obligation to pay. In the second and third chapters refers to the avoidance of taxation and its relationship to the economy option. Ultimately, the "tax avoidance" implies behavior, mindful of the taxpayer through which exploits the flaws of the standard to create a loophole through which minimizes the effects of tax activity performed. Where, lower the tax burden has fully lawful purposes, and deserving of protection, to the extent that the Act is not perfect, as long as the means employed are legal and are not irregular shapes. And the economy itself is the standard option which empowers the subject for its use and the choice choose one that involves a lesser tax burden or a tax advantage additional options for the others. Finally, the fourth chapter links the theoretical notions with the empirical results (or actual practice) followed by the taxpayers and the existing rules regulating around them.

Author: ORE SOSA EDUARDO.
Year: 2004.
University: SALAMANCA [www.usal.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Author: GORDILLO SANTANA LUIS FERNANDO.
Year: 2004.
University: LA RIOJA [www.unirioja.es].
Place of defense: FACULTAD DE CIENCIAS JURÍDICAS Y SOCIALES.
Place of preparation: FACULTAD DE CIENCIAS JURÍDICAS Y SOCIALES.

Summary: This research work has as its main objective the study of alternative mechanisms for regulating the conflict, especially mediation in criminal matters as the main instrument of the new model of Justice, called Restorative Justice. Here the object of study involves assessing the feasibility of incorporating the aforesaid contained in the ordinary criminal courts Spanish and if so, to discover how. The scientific methodology followed was based mainly on the Juridical Sciences, specifically criminal law, as we look at the figure of mediation víctima-victimario, understood as set out in the field incardinar jurídico. And the modern Victimology of the action, the final stage of Victimology and chief promoter of this new movement of Justice. Throughout this work we studied the concept and configurators elements of this new model and its main instrument, mediation. Analyzing the comparative practice and international standards in this regard. We have given an answer to how to incorporate this figure within the scope and legal without violating the constitutional principles and guarantees Penale. And finally, we have tested an approach or vision capable of being integrated into the criminal law without violating the purpose of understanding the repair criminal penalty generated as a result of the mediation process as mecanimo reaction to the independent criminal penalty and the safety measures but can incardinarse within the scope of the legal consequences of crime as an entity with distinct characteristics of civil damages. Finally, we proceed to realicar a series of proposals lege fereda to modify the procedural and substantive criminal law to incorporate the figira of repairing track criminal mediation process in the legislative sphere.

Author: DÍAZ RIBES SEBASTIÁN.
Year: 2004.
University: GRANADA [www.ugr.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: Excúsese say that the topic under investigation, is addressed by following the scientific method itself from the subject and uses all the basic bibliography interest on the issues discussed. Certainly, in every case is a work of great relevance to any scholars of Finance and Taxation. The approach in the development of the Doctoral Thesis, when choosing the subject matter under consideration was that would undoubtedly doctrinal interest, but there are also practical importance and opportunity to discuss and explain the legal and administrative problems. The decision was taken then to deal with the study, from a legal perspective course, a matter so important from the point of view of economic and social such as port charges, importance stems from their impact on the economy of Port traffic, high transcendence within the national economy. The approach of the legal nature of the rates and fees port has developed in a very changing legislation and case law (from both Rate Rate Public, private and Price in the case of tariffs), and there is a wide controversy scientific doctrine and in the courts on this issue. The opportunity to deal with this issue now could not be more convenient. Another motivation for choosing the theme of the Legal Regime of State Ports and government revenues port was not found at that time in the doctrine homeland and complete a study unit on it. The doctrine has not devoted full attention, but there are no specific evidence of a monograph on this subject. He has been following the emergence of the important Law 27/1992 of 24 November, Ports and Merchant Shipping (BOE n sixth 298, 12.12.92). - Hereinafter LPMM- essential to update the regulation of such an important matter, which until then had dispersed rules and outdated, when the doctrine has been concerned with income port at that LPMM have undergone a legal transformation as radical as having been regarded as any charges port services as Price private, as opposed to the previous rate consideration, and consideration of the charges by occupation as public costs, this being amended legislation at the request of the TSC 185 / 1995, issued in general and specifically 63/2.003, March 27, which falls this fee as providing public nature of tax, as will be discussed in due course. That reaction prompted the authors of the doctrine as ARROYO MARTINEZ against this legal framework, and ardent defenders of the same as JIMENEZ ON CISNEROS IDC, as well as users of port services which have come en masse to the administrative resources and contentious - administrative. And this is the idea that it has moved to develop this study aims in view of the LPMM of 1992, the Law 62/1.997, December 26, modification of the above, as well as the many provisions reglamentarais post regulating fees and port charges, and applied the doctrine jurisprudence that will appear on this matter, analyzing the legal issues of this issue to the extent that it allows for a work of this nature, and make a presentation of the results of that study , as clearly and consistently as possible. Therefore, this study does not in any way intended to be exhaustive nor completely exhaust the subject that is their purpose, limiting treatment to the most complete and comprehensive that has been possible, and leave a material, perhaps useful for further scientific studies. In line with the approach already exposed, to provide as complete a picture as possible on the issue before us today, and never losing sight of the fact that this is a estu 8 gave jurí 1d4d dico-administrativo, had to make certain references to necessarily other disciplines, and for the following reasons: * Reference historic because of the importance it has any historical perspective to the best knowledge of any legal institution. Therefore, it has sought regulatory evolution and the port organization over time, taking into account the impact of the regulatory and organizational background into the existing legal concepts. * The subject matter of interdisciplinary study presents a character that is beyond doubt, a need to clarify and give accomplished response to some details of the broad issues raised by this matter, institutions of various disciplines rather than legal-administrative. And this idea has also chaired our study, as may be seen along the statement, believing that to deal completes a phenomenon legal-administrative need also to take into account the social and economic implications as well as the historical background of the figures involved and the evolution over time of treatment given to the various issues raised by the issue, and not reduce it to a purely legal approach, since that case because they represent a living reality and make a legal response to social problems, you should not forget that social reality and be limited to a legal aseptic because, in this way, would be incomplete study, and nothing could be further from our intention. Therefore, along with concepts and figures specific to the Administrative Law (public domain, public service concessions and administrative authorizations, specific organizations, descriptions, etc.). Referred to legal concepts from other disciplines (taxes, fees, charges, private prices, etc.). appear and socio-economic data and other related always with government revenues port. * Regarding the legal sources used, it should be noted that the laws governing Spanish government revenues port has not been until recently Corps unit or device completely, always presenting numerous gaps and inaccuracies. This makes it essential to go to the jurisprudence and the scientific literature, in a matter of such importance as is the practice daily settlement, the port users, port charges and fees. This incomplete and vague legal regulation clarifies with the emergence of Law 27/1992 of 24 November, on Ports and Merchant Navy, and cited, which systematizes and ordered the matter, subsequently amended by Law 62/1997, November 26. However, this new legal regulation has not definitively resolved and simplified the situation, which has already raised over income public port a set of problems that are addressed in this paper. Among other issues, include the following: * The LPMM sees Rates such as private Precise, which has revitalized the long-standing controversy about the legal nature of the same, to which part of the scientific Doctrine comes Fees and not believing as Prices private account that is emerging with the latest jurisprudence. * The regulation of the type of individual Rates port is maintained by Ministerial Order, which was not correct to respond to the constitutional principles of law and subject to hierarchy, if it continues to maintain its legal status is Price rate rather than private. This has resulted in a wide litigiousness to the contentious administrative jurisdiction, and even approaches issues incostitucionalidad, as can be tested in this paper. * Specific problem also arises from the owners of sea-port terminals in granting administrative regime. This is because of the accrual rates implies a prior provision of a service port, and in such cases there is no such provision. Also this issue being raised recently litigiousness wide, as will be seen throughout the exhibit. Following the completion of this case study on the Legal Regime of the State Ports and government revenues port, with special emphasis on the figures in the Port Fees and rates, has been published in the Official Gazette of 27 November two thousand three, the Law 48/2003 of 26 November, the economic system and Servicing in the Ports of general interest. In its final disposition fifth, "Entry into Force", preveé to come into force three months after its publication in the Official Gazette, namely the day on February 27, two thousand and four, except Title I of the same as enter into force on the first day of January, two thousand four. No obstante ello, debido a la importancia de dicha disposición legal ya su incidencia sobre la materia objeto de este estudio hemos considerado del mayor interés hacer una referencia a su contenido en lo que respecta a cada uno de los capítulos de este trabajo, que, por why systematically included as section final in each of these chapters. Likewise has adapted the content of this study, new regulations recently promulgated in terms of Heritage of Public Administration, Law 33/03, November 3 Heritage of the Public Administration (BOE November 4, 2003 ), as well as in budgetary matters, the Law 47/2003 of 26 November, General Budget (BOE November 27, 2003). There is also a need to indicate the purpose of interpreting the quantification of port revenues, which include those in the present study, referring to the literal diction precept, denominated in pesetas, as they adapt them to the euro, there has only been , in a general way by the rules of adapting to the euro with a generic nature. It is not possible at this time completely exhausted all the problems posed by Rates port, so we referred primarily to the Ports which constitute the system of state-owned port. This does not mean that there is a slight reference to other ports that are not state-owned, autonomous regulatory powers that affects port of state-owned ports, and even the organizational structure port of EU countries littoral maritime.

Author: GARCÍA CARACUEL MARÍA.
Year: 2004.
University: GRANADA [www.ugr.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: The thesis is divided into the following parts. The first corresponds to the historical evolution of the tax benefits that are essential in order to understand and get to deepen the basis of this figure. This chapter provides a quick reccorido its evolution to the existing regulation after the amendments introduced by Law 46/2002 of 18 December, partial reform of the Income Tax of Individuals and amending the Taxes on corporate income and on non-residents. The second part of the work focuses on studying the configuration and the various references to the tax benefits to account in the new Tax Act. It also includes a comparative analysis between the different types of tax obligations to make payments on account together with a study of the various doctrinal dissertation on the subjects involved in such obligation!

Author: NAVAU MARTÍNEZ-VAL MARÍA PILAR.
Year: 2005.
University: PONTIFICIA COMILLAS [www.upcomillas.es].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: FACULTAD DE DERECHO.

Summary: Given the hostility that some writers financial, as well as trends in fiscal policy Westerners, are showing everything from the late nineties to the tax hereditary, this report explores doctoral be the foundation of this taxable and tax if the election by the legislature of the procurement budget as hereditary duty to contribute or not it is legitimate from the standpoint of tax equity. The work is structured into two distinct parts. The first deals with the justification extrapositiva tax hereditary in general, while the second deals with the foundation of inheritance tax and Spanish, as a matter closely linked to it, its location in the table systematic tax Spanish, with special reference to the Law 29/1.987, December 18, the tax on inheritance and gifts. In the first part of the memory is a review of the two traditional theories that have given a foundation of fairness to all sorts of taxes: the principle of benefit and the principle of affordability, and analyzed from the perspective of specific tax inheritance. He then discussed a third principle which provides a foundation of fairness to the tax and inheritance which does not appear in other taxes: it has been called the principle of correcting the distributive result of heredity. This part of a negative view of heredity as a mechanism for allocation of resources. From a liberal point of view has been blamed for the legacy that allocate wealth without paying ability or talent, simply responding to the fact azaroso the death of a third. From a socialist perspective it has been argued that the distribution of resources resulting from the inheritance is unfair not only because the allocation of wealth is not in the effort of heir, but mainly because their origin is in the effort of a class, proletarian , which has benefited from the privileged class, which owns the land and capital. Inheritance perpetuated social divide typical liberal state of the nineteenth century between the minority and majority owner of "disinherited." Based on the rejection shown by these theories to inheritance as a mechanism for resource allocation, along this part of the work explores how this principle correction distributive result of heredity has been understanding and interpreting since the early nineteenth century until the current era. The second part of the work would concern the foundation of Spanish tax on inheritances. There will always be a historical overview from its previous more remote, then focusing on the principle of profit, which would provide the basis for this charge with joining the Royal Taxes Rights and the principle of correcting the result of heredity that distributive an attempt was made to implement, slowly, from Reform Fernandez Villaverde of 1,900. Only after the reform Navarro Rubio of 1,964, and the restoration of autonomy inheritance tax, is beginning to talk about the principle of capacity to pay as a justification of the same, bringing the fledgling tax on personal income. This brings up to the Tax Reform of 1,977, the base of the tax system in force since the Act 29/1.987, 18 december, the Inheritance and Gift Tax, which ended ten years of implementation of this reform. This Act, following the substrate theoretical Reform 1,977 embodied in the technical reports prepared by the Ministry of Finance, chose to endow the foundation of inheritance tax going to start to fix the result of heredity distributive understood in its modalidada more radical , ie political principle, unrelated to the issue of sharing of the tax burden, and aimed to make a direct redistribution of wealth, leading to a new class stratification by sociale 8 s. The No f43 ovedades most important of this Act, the removal of tax benefits from tax purposes, the accumulation of awards for life insurance to inheritance, the exclusion of legal persons, and especially the introduction of a new progressivity factor based on the heritage of previous acquirer, can only be explained in light of the above principle. It was a real tax on capital, anchored considerations igualitaristas themselves of socialist ideology and not married or with the international context of overcoming the Keynesian policies, nor with the socioeconomic context of the Spain of 1,987, in which inequalities wealth had dropped markedly since 1,978. It was a tax heavily denostado by opposition parties, which tachaban of confiscatorio, contrary to the family and felt that even touched on dual or multiple taxation. In becoming the years, and with the change of political persuasion of the government in 1,996, there is a swinging where the party begins to enter into Law 29/1.987 numerous tax benefits objectives in favor of certain assets that, when he was in the opposition at 1,987, had been denied. Taking a step further, and at the autonomous elections of 2,003, the Popular Party proposed the abolition of tax for spouses and relatives in a straight line (which account for more than 80 per 100 of the declarants tax) in the autonomous communities in the that win. This is happening in reality at least six autonomous regions in the year 2,007 will have completed the removal. It can be concluded that in considering the Act 29/1.987 of 18 December was much emphasis on the principle of correcting the result of heredity distributive understood in its more radical side, which he forgot another way to understand this principle, much more moderate, and that they viewed as a criterion, additional and complementary to the ability to pay, to carry out a fair distribution of the tax burden. From this standpoint progressive inheritance tax redistribution get a minimum it is imperative to implement the principle of equal opportunities inherent in the social state of law. Based on this way to understand the principle of correcting the distributive result of heredity, and completing it with the economic capacity, it is proposed to maintain the tax hereditary in our tax system, albeit with a series of amendments or reforms. Foremost among these is the removal of the criterion of pre heritage as a factor of progressivity, the abolition or reduction of benefits and tax targets including legal persons, which would result in a widening of the tax base that would lower the tariff rates and, finally, the effect of tax collection to a public policy related to equal oportunides, such as educational policy, which would bring transparency necessary for the taxpayer who receives payment of the tax results in a the benefit to society as a whole.

Author: GARCIA HEREDIA ALEJANDRO.
Year: 2005.
University: OVIEDO [www.uniovi.es].
Place of defense: DEPARTAMENTO DE DERECHO PUBLICO.
Place of preparation: DEPARTAMENTO DE DERECHO PUBLICO.

Summary: This dissertation examines the concept of fees or royalties from a dual perspective. On the one hand deals with the definition contained in art. 12 of the Model Convention of the OECD and its Commentary, and secondly, the problems of interpretation posed by these kinds of incomes agreements Spanish double taxation, analyzing the administrative and judicial decisions that exist in our country. The first chapter holds a general discussion of the concept of royalties on international taxation and the problems of interpretation and characterization posed by these rents in a double-taxation agreement. Chapters second, third and fourth are the main part of the thesis, and discusses in depth the issues raised by charges in connection with the various forms of intangible property (software and copyright -Capítulo II and know - Chapter III) and the leasing of industrial equipment (Chapter IV). It also has devoted a specific chapter (Chapter V) to study the concept of royalty from other sources, such as the Community Law, other models Convention than in the OECD and various multilateral agreements to combat double taxation. Finally, it includes a chapter on conclusions that the author is not limited to summarize what was seen in the preceding chapters, but made a series of arguments and general proposals on the issue, stressing the need to amend the definition of royalty in the OECD and its Commentary.

Author: BRANCO GUIMARAES VASCO ANTONIO.
Year: 2005.
University: CASTILLA-LA MANCHA [www.uclm.es].
Place of defense: FAC. CIEN. JURI. Y SOCIALES TOLEDO.
Place of preparation: FAC. CIEN. JURI. Y SOCIALES TOLEDO.

Summary: KEYWORDS: Liability; administrative responsibility, the principle of legality; principle of the consent principle of equality; prosecutor complex legal relationship; repayment of tax revenues; European law. The thesis deals with the liability of the tax administration emerging in tax liability. The study tries to prove that there is liability on the part of the Tax Administration that this is not always correctly applied the law and misapplication of that damage are relevant to the taxpayer. To determine the existence of illegality in the activity of the Tax Administration advocated the existence of a duty to implement the law must be interpreted as a specific duty of the Administration on the basis of the principle of legality in the two demonstrations substantial and procedural. It rests on the proposition that this duty is the nature of a duty of action is integrated into the concept of complex tax and legal relationship represents a guarantee of the taxpayer. The damage may also emerge from the actions of the Administration that violate rights protected by the Constitution and other laws. It examines the evolution of modern tax law to a situation of parity and equality before the law between the government and taxpayer. It has two versions: Spanish and Portuguese.

Author: MACHO PÉREZ ANA BELÉN.
Year: 2005.
University: POMPEU FABRA [www.upf.edu].
Place of defense: FACULTAD DE DERECHO.
Place of preparation: UNIVERSIDAD DE BARCELONA.

Summary: The aim of the thesis is to examine the principle of non-retroactivity at the application and production of taxation. (Chapters Two and Three), distinguishing the latter study laws and regulations. This is part of the analysis of the law in the intertemporal General theory of the standard (Chapter One), with an independent study to the principle of non-retroactivity in criminal law and tax penalty, particularly in the application of the rule of retroactivity in bonus in the area tax (Chapter Four). The research, Marker interdisciplinary nature, deals with the theoretical concept of retroactivity of the law transient techniques and determination of the law applicable to the case as well as the constitutional limits on retroactivity, projected in the tax system. The analysis is complemented by an examination of the retroactivity of administrative acts and judgments on tax matters (Chapter Five), with particular reference to the effects of the timing of declarations incostitucionalidad.