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[null,"1.","Record Nr.",null,"UNINA9910671332803321"]
[null,null,"Autore",null,"Orena Domínguez Aitor"]
[null,null,"Titolo",null,"Incongruencia y retroacción de actuaciones tributarias / / Aitor Orena Domínguez"]
[null,null,"Pubbl/distr/stampa",null,"Barcelona : , : J.M. Bosch Editor, , 2013"]
[null,null,"ISBN",null,"84-942210-5-1"]
[null,null,"Descrizione fisica",null,"1 online resource (350 p.)"]
[null,null,"Collana",null,"Colección de Fiscalidad"]
[null,null,"Disciplina",null,"336.46"]
[null,null,"Soggetti",null,"Impuestos - España"]
[{"$nulls":4},"Taxation - Spain"]
[null,null,"Lingua di pubblicazione",null,"Spagnolo"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Contiene índice."]
[null,null,null,"Nota di bibliografia","Contiene bibliografía."]
[null,null,"Nota di contenuto",null,"Incongruencia y retroacción de actuaciones tributarias; Página legal; Índice; Presentación; Prólogo; Capítulo I. Congruencia-incongruencia; I. Introducción; II. Tutela judicial efectiva: Resolución congruente; III. Recurso de Anulación; IV. Congruencia de las Resoluciones Tributarias; V. Iura novit curia; VI. Responder a todas las alegaciones; VII. No constituye error de hecho; VIII. Expedientes sancionadores; IX. Derechos que vulnera la incongruencia; X. Clases de incongruencia; 1. Incongruencia omisiva; 2. Incongruencia extra petitum; 3. Incongruencia ultra petitum"]
[{"$nulls":4},"4. Incongruencia por errorXI. ¿Qué supone la incongruencia omisiva; XII. ¿Qué ocurre cuando se plantea ante un Tribunal la posible existencia (...); XIII. ¿Qué ocurre cuando se plantea ante un Tribunal la posible existencia de (...); XIV. Supuestos en los que no cabe apreciar incongruencia; XV. Cuestiones no planteadas por los interesados (...); XVI. Reformatio in peius; XVII. La congruencia en vía administrativa; XVIII. La congruencia en la Ley 29/1998, de 13 de julio (...); XIX. Procedimiento abreviado ante órganos unipersonales (Reclamaciones económico-administrativas)"]
[{"$nulls":4},"Capítulo II. Retroacción de actuacionesI. Introducción; II. Normativa que prevé la retroacción de actuaciones; 1. LGT; 2. Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento (...); 3. Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General (...); III. Distinción entre defecto formal y defecto de fondo; IV. Casuística; V. La retroacción de actuaciones en la comprobación de valores; VI. Doctrina del tiro único; 1. La STSJ de la Comunidad Valenciana de 17 de junio de 2010 (Doctrina del tiro único)"]
[{"$nulls":4},"2. La STS de 19 de noviembre de 2012 (Fin de la doctrina del tiro único )VII. Principios y límites que pueden ser vulnerados por la retroacción; VIII. Principios que permiten la retroacción; IX. Consecuencias de la retroacción de actuaciones; 1. Prescripción; 2. Intereses de demora; Bibliografía; Jurisprudencia"]
[null,"2.","Record Nr.",null,"UNINA9910141500903321"]
[null,null,"Titolo",null,"Sustainable dairy production [[electronic resource] /] / edited by Peter de Jong"]
[null,null,"Pubbl/distr/stampa",null,"New York, : Wiley-Blackwell, 2013"]
[null,null,"ISBN",null,"1-118-48945-4"]
[{"$nulls":4},"1-299-15921-4"]
[{"$nulls":4},"1-118-48946-2"]
[{"$nulls":4},"1-118-48947-0"]
[null,null,"Descrizione fisica",null,"1 online resource (282 p.)"]
[null,null,"Classificazione",null,"TEC012000"]
[null,null,"Disciplina",null,"636.2/142"]
[null,null,"Soggetti",null,"Dairy engineering"]
[{"$nulls":4},"Dairy products"]
[{"$nulls":4},"Sustainable engineering"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Sustainable Dairy Production; Copyright; Contents; Preface; Contributors; 1 Introduction; 1.1 Sustainability and the dairy industry: hype or trend?; 1.2 Quantifying the issue: measuring footprints; 1.3 Communication: telling the whole story; 1.4 Structure of this book; References; 2 Greenhouse gas emissions from global dairy production; 2.1 Introduction; 2.2 Methods for calculating emissions; 2.2.1 Model description; 2.2.2 Database and data sources; 2.3 Total emissions of the dairy sector; 2.3.1 Global overview; 2.3.2 Intensification of dairy production and regional trends"]
[{"$nulls":4},"2.3.3 Post-farm-gate emissions2.3.4 Sensitivity, uncertainty and validation; 2.4 Discussion; 2.4.1 Contribution to climate change; 2.4.2 Efficiency and potential for mitigation; References; 3 Life cycle assessment; 3.1 Introduction; 3.2 Current life cycle assessment; 3.2.1 Impacts associated with land use; 3.2.2 Global, regional and local effects; 3.2.3 Water use; 3.3 Life cycle assessment in application; 3.4 Life cycle assessment of dairy products; 3.4.1 Allocation; 3.4.2 Results of LCA; 3.5 Life cycle assessment in strategy and policy; Acknowledgements; References"]
[{"$nulls":4},"4 Sustainability and resilience of the dairy sector in a changing world: a farm economic and EU perspective4.1 Introduction; 4.1.1 Background; 4.1.2 Purpose and focus; 4.1.3 Sustainability and dairy; 4.2 Dairy "]
[{"$nulls":4},"economics and sustainability; 4.2.1 Sustainability and resilience of the firm; 4.2.2 Profitability and the family farm; 4.2.3 Competitiveness; 4.3 Sustainability evaluation of the EU dairy sector; 4.3.1 Economic sustainability (profit); 4.3.2 Environmental sustainability (planet); 4.3.3 Social sustainability (people); 4.4 Agricultural policy; 4.5 Conclusion; References"]
[{"$nulls":4},"5 Dairy processing5.1 Introduction; 5.2 Key unit operations and their water and energy use; 5.2.1 Milk pre-treatment; 5.2.2 Milk heat treatment; 5.2.3 Evaporation; 5.2.4 Drying; 5.2.5 Membrane filtration; 5.2.6 Cleaning; 5.2.7 Storage (conditioning, cooling); 5.2.8 Utilities (heat generation, cold generation); 5.3 Possibilities for optimisation; 5.3.1 General process optimisation; 5.3.2 Energy use; 5.3.3 Water use; 5.3.4 Waste stream valorisation; 5.4 Revisiting dairy processing: breakthrough technologies; 5.4.1 Model-based dairy production; 5.4.2 High solids evaporation and drying"]
[{"$nulls":4},"References6 The role of packaging in a sustainable dairy chain; 6.1 Introduction; 6.2 Packaging sustainability: a growing market expectation; 6.2.1 Consumer expectations; 6.2.2 Worldwide legislative pressures; 6.2.3 Packaging: a priority focus for NGOs; 6.2.4 Retailers: the gateway to sustainable markets; 6.2.5 Some consequences for dairy packaging; 6.3 Packaging's contribution to dairy sustainability; 6.3.1 Packaging in the analysis of the dairy chain's environmental impacts; 6.3.2 Packaging's life-cycle environmental performance"]
[{"$nulls":4},"6.3.3 Driving packaging's contribution to environmental impact reductions"]
[null,null,null,"Sommario/riassunto","\"This book offers a comprehensive overview of the state of the art in sustainable dairy production, helping the industry to develop more sustainable dairy products, through new technologies, implementing life cycle analysis, and upgrading and optimization of their current production lines. It aims to stimulate process innovations, taking into account environmental, economic and public relations benefits for companies. Topics covered include:   How to set up a sustainable production line  How to quantify the carbon foot print of a dairy product by using life cycle analysis  Current technologies to improve the carbon foot print  What measures can be taken to reduce the global warming potential of the farm  Reduction of water use in dairy production  Marketing sustainable dairy products  Bench marking of dairy products against other food products  Potential future technological developments to improve the carbon foot print for the following decades  \"--"]