{"id":9605,"date":"2005-06-01T00:00:00","date_gmt":"2005-05-31T22:00:00","guid":{"rendered":"https:\/\/www.salvador-dali.org\/fundacio-dali\/noticia\/lluis-penuelas-publica-una-analisi-fiscal-i-interdisciplinaria-sobre-el-valor-de-mercat-de-les-obres-d-art\/"},"modified":"2025-06-26T10:11:43","modified_gmt":"2025-06-26T08:11:43","slug":"lluis-penuelas-publica-un-analisis-fiscal-e-interdisciplinario-acerca-del-valor-de-mercado-de-las-obras-de-arte","status":"publish","type":"noticia","link":"https:\/\/www.salvador-dali.org\/es\/fundacion-dali\/noticia\/lluis-penuelas-publica-un-analisis-fiscal-e-interdisciplinario-acerca-del-valor-de-mercado-de-las-obras-de-arte\/","title":{"rendered":"Llu\u00eds Pe\u00f1uelas publica un an\u00e1lisis fiscal e interdisciplinario acerca del valor de mercado de las obras de arte."},"content":{"rendered":"<p>El libro, editado por Marcial Pons bajo el t\u00edtulo Valor <em>de Mercado y Obras de Arte<\/em>, pretende delimitar con precisi\u00f3n el concepto jur\u00eddico de valor de mercado de los bienes muebles y sentar los pasos que se deben seguir en Espa\u00f1a para efectuar valoraciones objetivas y rigurosas del valor de mercado de las obras de arte, as\u00ed como fijar el contenido de los dict\u00e1menes de valoraci\u00f3n de las mismas, deban o no utilizarse en procedimientos fiscales, administrativos o judiciales. Est\u00e1 dirigido principalmente a profesionales del mundo del arte y de la econom\u00eda que se dedican a valorar obras art\u00edsticas o que est\u00e1n implicados en el funcionamiento de su mercado. Esto ha comportado una redacci\u00f3n alejada del lenguaje propio del Derecho financiero y tributario y la inclusi\u00f3n, en forma de notas a final de cap\u00edtulo, de la doctrina jur\u00eddico-cient\u00edfica y la administrativa, la jurisprudencia y la normativa positiva que por sus enunciados y proposiciones puedan dificultar la comprensi\u00f3n de su contenido.<\/p>\n<p>Llu\u00eds Pe\u00f1uelas i Reixach es profesor titular de universidad de Derecho financiero y tributario. Desde hace catorce a\u00f1os compagina su labor acad\u00e9mica e investigadora con su cargo de secretario general de la Fundaci\u00f3n Gala-Salvador Dal\u00ed. Esta circunstancia ha motivado que sus \u00faltimos libros versen sobre cuestiones tributarias propias del Derecho del Arte y la Cultura: E<em>l pago de impuestos mediante obras de arte y bienes culturales<\/em>, publicado en el 2001, <em>Manual jur\u00eddico de los museos y Manual jur\u00eddic dels museus<\/em>, publicados en 1998. Otros libros de este autor son <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><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El libro, editado por Marcial Pons bajo el t\u00edtulo Valor de Mercado y Obras de Arte, pretende delimitar con precisi\u00f3n el concepto jur\u00eddico de valor de mercado de los bienes muebles y sentar los pasos que se deben seguir en Espa\u00f1a para efectuar valoraciones objetivas y rigurosas del valor de mercado de las obras de [&hellip;]<\/p>\n","protected":false},"featured_media":3892,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":""},"categoria-actualitat":[118,120],"class_list":["post-9605","noticia","type-noticia","status-publish","format-standard","has-post-thumbnail","hentry","categoria-actualitat-fundacion-gala-salvador-dali","categoria-actualitat-publicaciones"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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