{"id":3888,"date":"2005-06-01T00:00:00","date_gmt":"2005-05-31T22:00:00","guid":{"rendered":"https:\/\/www.salvador-dali.org\/noticia\/lluis-penuelas-publica-una-analisi-fiscal-i-interdisciplinaria-sobre-el-valor-de-mercat-de-les-obres-dart\/"},"modified":"2025-05-19T12:45:56","modified_gmt":"2025-05-19T10:45:56","slug":"lluis-penuelas-publica-una-analisi-fiscal-i-interdisciplinaria-sobre-el-valor-de-mercat-de-les-obres-d-art","status":"publish","type":"noticia","link":"https:\/\/www.salvador-dali.org\/ca\/fundacio-dali\/noticia\/lluis-penuelas-publica-una-analisi-fiscal-i-interdisciplinaria-sobre-el-valor-de-mercat-de-les-obres-d-art\/","title":{"rendered":"Llu\u00eds Pe\u00f1uelas publica una an\u00e0lisi fiscal i interdisciplin\u00e0ria sobre el valor de mercat de les obres d\u2019art."},"content":{"rendered":"<p>El llibre, editat per Marcial Pons sota el t\u00edtol <em>Valor de Mercado y Obras de Arte<\/em>, pret\u00e9n delimitar amb precisi\u00f3 el concepte jur\u00eddic de valor de mercat dels b\u00e9ns mobles i establir els passos que s\u2019han de seguir a Espanya per a realitzar valoracions objectives i rigoroses del valor de mercat de les obres d\u2019art, aix\u00ed com fixar el contingut dels dict\u00e0mens de les seves valoracions, calguin o no en procediments fiscals, administratius o judicials. Est\u00e0 adre\u00e7at principalment a professionals del m\u00f3n de l\u2019art i de l\u2019economia que es dediquen a valorar obres art\u00edstiques o que estan implicats en el funcionament del seu mercat. Aix\u00f2 ha comportat una redacci\u00f3 allunyada del llenguatge propi del Dret financer i tributari i la inclusi\u00f3, en forma de notes a final de cap\u00edtol, de la doctrina jur\u00eddico-cient\u00edfica i l\u2019administrativa, la jurisprud\u00e8ncia i la normativa positiva que, pels seus anunciats i proposicions, puguin dificultar-ne la comprensi\u00f3.<\/p>\n<p>Llu\u00eds Pe\u00f1uelas i Reixach \u00e9s professor titular d\u2019universitat de Dret financer i tributari. Des de fa catorze anys compagina la seva tasca acad\u00e8mica i de recerca amb el seu c\u00e0rrec de secretari general de la Fundaci\u00f3 Gala-Salvador Dal\u00ed. Aquesta circumst\u00e0ncia ha fet que els seus \u00faltims llibres versin sobre q\u00fcestions tribut\u00e0ries pr\u00f2pies del dret de l\u2019arte i la cultura: <em>El pago de impuestos mediante obras de arte y bienes culturales<\/em>, publicat el 2001, <em>Manual jur\u00eddico de los museos<\/em> y <em>Manual jur\u00eddic dels museus<\/em>, publicats l\u2019any 1998. Altres llibres s\u00f3n <em>La docencia y el aprendizaje del Derecho en Espa\u00f1a. Una perspectiva de Derecho comparado y Poder financiero y federalismo en los Estados Unidos. <\/em><br \/>\n\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El llibre, editat per Marcial Pons sota el t\u00edtol Valor de Mercado y Obras de Arte, pret\u00e9n delimitar amb precisi\u00f3 el concepte jur\u00eddic de valor de mercat dels b\u00e9ns mobles i establir els passos que s\u2019han de seguir a Espanya per a realitzar valoracions objectives i rigoroses del valor de mercat de les obres d\u2019art, [&hellip;]<\/p>\n","protected":false},"featured_media":3889,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":""},"categoria-actualitat":[79,81],"class_list":["post-3888","noticia","type-noticia","status-publish","format-standard","has-post-thumbnail","hentry","categoria-actualitat-fundacio-gala-salvador-dali","categoria-actualitat-publicacions"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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