Tesis doctoral de Eduardo Lluzar López De Briñas
The target of this doctoral thesis proposes is an historic and critic analysis around the systematic urban development tax system, in spain and with a special care in catalonia. In this case, since an urban development is beginning and till the fine of it with the administration works reception and the dissolution of the cooperating urban entity, we start and drive in a taxes road. The beginning of an urban development, independent of the type of urbanistic system, become that land and activities to do, start in parallel a fiscal road. The study, analysis, criticism and growing better proposes of the fiscal obligations is the goal of the present doctoral thesis, however we want to compare the fiscal road in a systematic urbanity development and the same in and a systematic urbanism development. in that case, we can speak around this investigation questions: – theres a real and different tax model for the systematic urban developments different than a normal or usual urban development? – lf it truly exists, is adequate with de obligations imposed by rules or urbanism laws to the owners of the affected lands? in any case, we can talk about an initial situation done by laws, norms, and rules that conforms the spanish system. The long explanation of this point we have done in the methodology of our research work, in order to answer the investigation questions, that we did like a start to arrive to the conclusions, thatre the target of our investigation job. The investigation work plan is this we explain in the methodology and in the initial hypothesis, and is started by an analysis of the spanish and catalonian laws and norms; with this first job we obtain the juridical mark of the portrait. Secondly, we talk around the supreme spanish court and with a special reference to the catalonian superior court, and with that interpretation of the laws and norms, and then we arrive to obtain the jurisprudence for this case. Later we analyze the doctrine interpretation of the legal situation and we obtain and resume that interpretation. However we had a comparative our laws in reference with the norms of our neighbor countries. Finally, we have done our critic position of the spanish urban laws system, that were our conclusions in the present research work.
Datos académicos de la tesis doctoral «La fiscalitat i els aranzels als sistemes de gestió urbanística«
- Título de la tesis: La fiscalitat i els aranzels als sistemes de gestió urbanística
- Autor: Eduardo Lluzar López De Briñas
- Universidad: Politécnica de catalunya
- Fecha de lectura de la tesis: 18/06/2014
Dirección y tribunal
- Director de la tesis
- Josep Roca Cladera
- Tribunal
- Presidente del tribunal: María pilar García almirall
- José María Rifa soler (vocal)
- (vocal)
- (vocal)