{"id":57,"date":"2013-04-03T17:46:51","date_gmt":"2013-04-03T17:46:51","guid":{"rendered":"https:\/\/blogs.uao.es\/derecho\/?p=57"},"modified":"2013-04-03T17:46:51","modified_gmt":"2013-04-03T17:46:51","slug":"gloria-llagostera-y-marina-serrat-alumnas-de-la-uao-publican-sus-tfcs-en-sendas-revistas-cientificas","status":"publish","type":"post","link":"https:\/\/blogs.uao.es\/derecho-penal\/2013\/04\/03\/gloria-llagostera-y-marina-serrat-alumnas-de-la-uao-publican-sus-tfcs-en-sendas-revistas-cientificas\/","title":{"rendered":"Gloria Llagostera y Marina Serrat publican sus TFC\u00b4s en revistas cient\u00edficas"},"content":{"rendered":"<p><a href=\"https:\/\/blogs.uao.es\/derecho\/files\/2013\/04\/Harry-Potter_5833672_L.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-59\" src=\"https:\/\/blogs.uao.es\/derecho\/files\/2013\/04\/Harry-Potter_5833672_L.jpg\" alt=\"\" width=\"550\" height=\"360\" \/><\/a><\/p>\n<p>En el n\u00famero de enero de 2013, la Revista pr\u00e1ctica de Derecho CEFLEGAL ha publicado el Trabajo de Fin de Carrera de Derecho de la alumna de la UAO Gloria Llagostera L\u00f3pez (Derecho + Ciencias Pol\u00edticas), sobre \u00abEl deber de colaboraci\u00f3n tributaria en t\u00e9rminos de proporcionalidad\u00bb. El estudio tiene por objeto advertir la conexi\u00f3n existente entre dos preceptos constitucionales \u2013el derecho a no inculparse y el deber de contribuir al sostenimiento del gasto p\u00fablico\u2013 en relaci\u00f3n con c\u00f3mo se lleva a cabo este segundo mandato constitucional mediante la vigilancia de la Agencia Tributaria.<\/p>\n<p>La hip\u00f3tesis que se investiga en el TFC es si el derecho a no incriminarse queda vulnerado cuando se aplica la Ley General Tributaria en su aspecto m\u00e1s coactivo, es decir, la imposici\u00f3n de sanciones por faltar al deber de colaboraci\u00f3n con la Administraci\u00f3n Tributaria, y si dichas sanciones son suficientes como para doblegar la voluntad del contribuyente hasta el punto de hacerle entregar documentaci\u00f3n inculpatoria. Todo ello llevado a la consecuencia de que, con la informaci\u00f3n presentada por \u00e9l, pueda ser este condenado en un proceso penal. De producirse la vulneraci\u00f3n mencionada, se constatar\u00e1 si existe una proporcionalidad normativa, o si por el contrario esta no opera. Para ello se aplicar\u00e1 la regla de la precedencia condicionada de Robert Alexy.<\/p>\n<p>Esta publicaci\u00f3n se une a la del TFC de la alumna de Derecho + Ciencias Pol\u00edticas Marina Serrat Roman\u00ed sobre \u00abLa pol\u00edtica universitaria de becas en Espa\u00f1a, Estados Unidos y Francia\u00bb, publicado como Documento de Trabajo por el Instituto de Estudios Fiscales, organismo dependiente del Ministerio de Hacienda.<\/p>\n<p>Ambas publicaciones, realizadas por instituciones independientes y de reconocido prestigio en su \u00e1mbito, muestran el nivel alcanzado por los alumnos de la Universidad Abat Oliba CEU. Para la comunidad universitaria, y especialmente para el Departamento de Derecho y Ciencias Pol\u00edticas, es un honor y motivo de honda satisfacci\u00f3n este tipo de reconocimientos a nuestros alumnos, que constituyen la raz\u00f3n de ser de nuestro quehacer educativo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el n\u00famero de enero de 2013, la Revista pr\u00e1ctica de Derecho CEFLEGAL ha publicado el Trabajo de Fin de Carrera de Derecho de la&hellip;<\/p>\n","protected":false},"author":2,"featured_media":60,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[38,58,71,77,81],"class_list":["post-57","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","tag-gloria-llagostera","tag-marina-serrat","tag-revista-cientifica","tag-tfc","tag-uao"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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