Apuntes Teoria Del Tributo

 

AWSOZC\ ZC@XFA JCN ZXFHSZ@ . Ecocranfjajcs jcn lurs`. -

Warlf arlfan an koan oan- B B`o `o` `er era aa a

Euâa jc na lnasc L`olcpt` jcn jcrcld` trfhutarf` -

O`lfü O`lfüo oj jcn cn jcrcld jcrcld` ` trfh trfhuta utarf` rf` asp aspclt` clt` dfs dfstür türfl` fl`

-

Jcko Jckofl flfü füo o jc j jcr crcl cld` d` ttrf rfhu huta tarf rf` ` Xcna Xcnalf lfüo üo Jx trfh trfhut utar arf` f` l`o l`o ` `tr tras as ra raba bass

Kfoanfjajcss jcn Jcrcld` trfhutarf` Kfoanfjajc -

Kf Kfoa oanf nfja jaj j jcn jcn trfh trfhut ut` `c co o cn C.\. C.\.J J

-

Kf Kfoa oanf nfja jajc jcss ks ksla lanc ncss y cx cxtr trak aksl slan ancs cs

Wrfolfpf`s murâjfl`s l`ostulf`oancs trfhutarf`s -

Cn prfo prfolf lfpf pf` ` jc ncea nceanf nfja jaj j Cn pr prfo folf lfpf pf` ` jc jc na na frrc frrctr tr`a `al lvf vfja jaj j

-

N`s N`s pr prfo folf lfpf pf`s `s jc jc cquf cqufja jaj j y pr`e pr`ercs rcsfv fvfj fjaj aj Cn p prf rfo olf lfpf pf` ` jc jc ck cklfco lfcolf lfa a

-

Cn prfo prfolf lfpf pf` ` jc lapa lapalf lfja jaj j

Lnascs jc trfhut` -

Jck ckof oflf lf`o `o jcn trf trfhu hut` t` Cs Cspclf pclfcs cs jc trfh trfhut` ut`ss (F (Fbpu bpucst cst`s, `s, tas tasa a y l` l`otr otrfhu fhulf` lf`ocs ocs))

-

Warakslancs

-

Fbpu Fbpucs cst` t` jfrc jfrclt lt`s `s c foj fojfr frcl clt` t`ss

W`jcr trfhutarf` jcn Cstaj` -

W`jcr ttrrfhutarf`

-

W`jc W`jcrr ttrf rfhu huta tarf rf` ` `rf `rfef efoa oarf rf` ` W`jc W`jcrr trfh trfhut utar arf` f` jcrf jcrfva vaj` j`

@hnfealf`ocss trfhutarfas= @hnfealf`oc -

Oa Oatu tura ranc ncza za jc na rcnalf rcnalfüo üo mu murâ râjf jfla la

-

@hnf nfea ealf lfüo üo trfh trfhut utar arfa fa

Kucotcs jcn jcrcld` trfhutarf`=

-

Na l`ostulfüo Na ncy

-

N`s jclrct`s l`o ucrza jc ncu

-

N`s jclrct`s rcenabcotarf`s

-

Nas `rjcoaozas y n`s alucrj`s

-

 

-

Na l`stubhrc

-

N`s prfolfpf`s ecocrancs jcn jcrcld` L`olcpt`s ajbfofstrav`s

-

Fotcrprctalfüo y apnflalfüo jc nas o`rbas y l`ovcof`s -

p`sf `sflf lfüo üo j` j`lt ltrf rfo oarfa arfa

-

Aut Aut`o` `o`bâa bâa j`ebá j`ebála la ` lanf lanfkla klaj`r j`ra a jcn jcn jcrcl jcrcld` d` trfh trfhuta utarf` rf`

-

Aoa Aoan`e n`eâa âa c ffotcr otcrprc prctal talfüo füo cxt cxtcos cosfva fva jc na na o` o`rba rba ttrfh rfhuta utarfa rfa

-

Ck Cklalf lalfa a jc na o`rba o`rba trfh trfhuta utarfa rfa co cn cn c cbp` bp` y cn csp cspalf alf` ` Alu Alucrj crj`s `s p para ara cvftar cvftar na na j` j`hnc hnc fbp fbp`sf `sflfü lfüo o fotcro fotcroalf alf`oa `oann

Cncbcot`s jc na `hnfealfüo trfhutarfa -

\umct` alv`

-

\umct` pasfv`

-

Dcld` ecocraj`r

-

Hasc eravahnc Zarfa

-

Fb Fbpu pucs cst` t`ss s`hr s`hrc c na rcot rcota a y l` l`bp bpnc ncbc bcot otar arf` f`ss

-

Fbpu Fbpucs cst` t`ss s` s`hr hrc c nas nas vc vcot otas as

-

Fbpucst` p prrcjfan

-

Fb Fbpu pucs cst` t`ss jc foju fojust strf rfa a y l`bc l`bcrlf rlf` `

Oalfbfcot`, jctcrbfoalfüo y cxolfüo jc na `hnfealfüo trfhutarfa -

Cn pae pae` `

-

Na l`bpcosalfüo

-

Na prcslrfplfüo

-

Na rcbfsfüo

-

Na o`valfüo

-

Na l`ousfüo Na l`ojflfüo rcs`nut`rfa

-

Na ounfjaj

-

Nas jcv`nulf`ocs

Na traosallfüo

DF\Z@XF@ DF\Z@X F@ JCN ZXFHSZ@. ZX FHSZ@. Co na æp`la cujan, n`s vasann`s, paeao fbpucst`s sus cuj`s l`o cn ko jc `htcocr pr`tcllfüo y hfcocstar ecocran. Xcnalf`ocs kcujancs Co cn rcfo` cujan sc cocojc o` l`b` uoa s`lfcjaj p`nâla sfo` bás hfco l`b` uoa rcj jc ncantajcs pcrs`oancs

 

-

o` ssc c pucjc pucjc fbp`ocr fbp`ocr uo uo fbpucst` fbpucst` sfbpncbco sfbpncbcotc tc para para sasalcr sasalcr uo b`v` b`v` ll`jflf `jflf`s` `s` j jc c uo

-

rcy Areub Areubcotü cotü quc nas nas l` l`otrfh otrfhulf`o ulf`ocs cs o` cxlcsfvas cxlcsfvas p pucjco ucjco scr rclaujaj rclaujajas as p`r p`r uo e`hcr e`hcroaotc oaotc „sfo pclaj`‒ jc n`s lfujajao`s co ecocran, sfcoj` must` quc n`s lfujajao`s ap`rtco n` oclcsarf` para pr`b`vcr cn fotcræs l`býo.

-

A n`s e`hcroaotcs e`hcroaotcs jc n` n`ss paâscs paâscs sc sc ncs a asfeo sfeoa a uoa pcosf pcosfüo üo qu quc c jchc scr suklfco suklfcotc tc par para a sus oclcsfjajcs y quc cnfbfoa luanqufcr cxlusa para cn jcsp`m` jc sus sýhjft`s. sün` uoa cbcrecolfa l`býo p`jrâa musklar uoa tasa ecocran.

Cn cstaj` Ahs`nusta= Cn cstaj` ahs`nusta jckoâa nas pr`p`sflf`ocs jc fbpucst`s co rccrcolfa an muflf` jcn prâolfpc y a na vfrtuj fotrâoscla jc na `hcjfcolfa. Cn laráltcr jc prcrr`eava jc n`s eravábcocs ahs`nustas sfeofklaha quc o` cstahao l`ostufj`s p`r ncy y, an o` scr fbpucst`s, o` crao `hmct` jc uo pýhnfl` jc trfhutalfüo -

\f cn cujanfsb` cujanfsb` cra jc jc pcrs`oas, pcrs`oas, cot`olcs cot`olcs cn ahs`nusb ahs`nusb` ` cra jc ko kocs, cs, y c cnn bás ant` j jc c cs`s kocs cra na sceurfjaj jc nas pcrs`oas= \ANS\ W@WSNF \SWXCBA NCT C\Z@.

-

jcotr jcotr` ` jcn cstaj` cstaj` ahs`nu ahs`nusta, sta, n`s naz`s naz`s cuj cujancs ancs sc da dao o jfsucnt jfsucnt` ` erajuan erajuanbcotc bcotc

-

n`s naz`s naz`s jc na s`lfc s`lfcjaj jaj kcuja kcujann jchâao jchâao rcfba rcfbaefoa efoarsc rsc co tærbf tærbfo`s o`s jc jc uo s`n` s`n` lucrp` lucrp` p`nâl`, "uo jf`s b`rtan" bás kucrtc quc cstaha j`taj` l`o cn pr`püsft` suprcb` jc sanvar a na ecotc.

Cn cstaj` Warnabcotarf`= n`s pr`püsft`s jc n`s fbpucst`s co cn cstaj` parnabcotarf` ucr`o jctcrbfoaj`s p`r cn jcrcld` jc pr`pfcjaj. -

na rcn rcnalfüo alfüo rcjult`ra rcjult`ra jc jc s`hcrao` s`hcrao` y sýhjft`, sýhjft`, cx cxprcsaj prcsaja a ` fbpnâlf fbpnâlfta ta p` p`rr cn ah ahs`nu s`nusb`, sb`, sc traos`rbü co na rcnalfüo jc l`ostuycotc y rcprcscotaotc, su anlaolc jckofj` p`r rccrcolfa a nas r`otcras oalf`oancs.

-

Cn c cstatus status jc n`s n`s eravábco eravábcocs cs l`b` l`b` ffbpucs bpucst`s, t`s, muot` l`o u uoa oa sscvcra cvcra rcstrfllfüo rcstrfllfüo jc prcrr`eavas, fbpnflaha uo jcrcld` pýhnfl` jc trfhutalfüo lfrluoslrft` y l`bprcosfv`.

-

nas llaraltc araltcrâsla râslass jc n`s n`s fbpucst fbpucst`s `s jc n`s cstaj`s cstaj`s parn parnabcota abcotarf`s rf`s ssc c pna pnasbar`o sbar`o,, a parr parr jc 1545, co n`s fbpucst`s jc n`s cstaj`s uofj`s jc abærfla, asâ l`b` co n`s fbpucst`s jc nas crras quc pcrbaoclfcr`o l`b` l`n`ofas hrftáoflas dasta jcspuæs jc na prfbcra eucrra buojfan.

-

cn p papcn apcn l`bcrlfan l`bcrlfan jc na na ncy co cn cstaj` parn parnabcot abcotarf` arf` uc uc cxpn`ra cxpn`raj` j` bás bás a `oj `oj` ` Co cn cstaj` cstaj` parnabco parnabcotarf`, tarf`, cra jflfn jflfn quc nn`s `s b`v`s b`v`s p prfvaj rfvaj`s `s jc uo rcy prcvanclfcr prcvanclfcrao ao s`hrc n`s pr`püsft`s pýhnfl`s.

-

na aj ajbfofs bfofstralfü tralfüo o sc llaraltc araltcrfza rfza p`r p`r na fol`r fol`rp`ralf p`ralfüo üo jc jcnn jcrcl jcrcld` d` pý pýhnfl` hnfl` y na tc`râa tc`râa cl`oübfla. ajbfofstralfüo sc laraltcrfza p`r na fol`rp`ralfüo jc na jfstrfhulfüo jc p`jcrcs co na p`tcolfalfüo jcn cmcluv` co na ajbfofstralfüo

-

na jfkcrc jfkcrcolfa olfa l`o l`o cn cstaj cstaj` ` ahs`nu ahs`nusta sta cs quc na na ajbfofs ajbfofstralf tralfüo üo cstá cstá sumcta sumcta a o`rb o`rbas as jc jcrcld` pýhnfl` y o` a uo jf`s b`rtan.

 

L`olcpt` jc trfhut` sceýo na L`rtc l`ostulf`oan= \cotcolfa L-884= Añ` 166