D\u00e9cima\u00a0\u00c9poca N\u00fam.\u00a0de\u00a0Registro:\u00a02015965 Instancia: Tribunales\u00a0Colegiados\u00a0de\u00a0Circuito TESIS\u00a0AISLADAS Fuente: Semanario\u00a0Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n Materia(s): Tesis\u00a0Aislada\u00a0(Administrativa) Tesis: III.6o.A.4\u00a0A\u00a0(10a.)<\/p>\n
FECHA\u00a0 CIERTA.\u00a0 NO\u00a0 ES\u00a0 UN\u00a0 REQUISITO\u00a0 EXIGIBLE\u00a0 RESPECTO\u00a0 DE\u00a0 LA DOCUMENTACI\u00d3N\u00a0QUE\u00a0SE\u00a0PRESENTA\u00a0A\u00a0LA\u00a0AUTORIDAD\u00a0FISCAL\u00a0EN\u00a0EJERCICIO\u00a0DE SUS\u00a0FACULTADES\u00a0DE\u00a0COMPROBACI\u00d3N\u00a0Y\u00a0QUE\u00a0CONSTITUYE\u00a0PARTE\u00a0DE\u00a0LA\u00a0QUE\u00a0EL CONTRIBUYENTE\u00a0SE\u00a0ENCUENTRA\u00a0OBLIGADO\u00a0A\u00a0LLEVAR.<\/p>\n
La\u00a0 connotaci\u00f3n\u00a0 jur\u00eddica\u00a0 de\u00a0 la\u00a0 “fecha\u00a0 cierta”\u00a0 deriva\u00a0 del\u00a0 derecho\u00a0 civil,\u00a0 trat\u00e1ndose\u00a0 de\u00a0 la transmisi\u00f3n\u00a0de\u00a0obligaciones,\u00a0con\u00a0la\u00a0finalidad\u00a0de\u00a0otorgar\u00a0eficacia\u00a0probatoria\u00a0a\u00a0los\u00a0documentos y\u00a0 evitar\u00a0 actos\u00a0 fraudulentos\u00a0 o\u00a0 dolosos\u00a0 en\u00a0 perjuicio\u00a0 de\u00a0 terceras\u00a0 personas\u00a0 y, jurisprudencialmente,\u00a0como\u00a0reflejo\u00a0de\u00a0las\u00a0condiciones\u00a0de\u00a0eficacia\u00a0cuando\u00a0son\u00a0presentados en\u00a0un\u00a0juicio\u00a0de\u00a0amparo,\u00a0respecto\u00a0de\u00a0terceros\u00a0que\u00a0no\u00a0intervinieron\u00a0en\u00a0el\u00a0acto\u00a0jur\u00eddico.\u00a0De\u00a0esta manera,\u00a0la\u00a0fecha\u00a0cierta\u00a0no\u00a0es\u00a0exigible\u00a0respecto\u00a0de\u00a0la\u00a0documentaci\u00f3n\u00a0que\u00a0se\u00a0presenta\u00a0a\u00a0la autoridad\u00a0fiscal\u00a0en\u00a0ejercicio\u00a0de\u00a0sus\u00a0facultades\u00a0de\u00a0comprobaci\u00f3n\u00a0y\u00a0que\u00a0constituye\u00a0parte\u00a0de aquella\u00a0que\u00a0el\u00a0contribuyente\u00a0se\u00a0encuentra\u00a0obligado\u00a0a\u00a0llevar,\u00a0en\u00a0t\u00e9rminos\u00a0de\u00a0los\u00a0art\u00edculos\u00a028 y\u00a030\u00a0del\u00a0C\u00f3digo\u00a0Fiscal\u00a0de\u00a0la\u00a0Federaci\u00f3n,\u00a0ya\u00a0que\u00a0las\u00a0disposiciones\u00a0fiscales\u00a0no\u00a0establecen\u00a0ese requisito\u037e\u00a0adem\u00e1s,\u00a0la\u00a0fiscalizadora\u00a0tiene\u00a0facultad\u00a0para\u00a0comprobar,\u00a0directa\u00a0o\u00a0indirectamente, la\u00a0veracidad\u00a0de\u00a0las\u00a0operaciones\u00a0asentadas\u00a0en\u00a0aqu\u00e9lla.\u00a0\u00a0 SEXTO\u00a0 TRIBUNAL\u00a0 COLEGIADO\u00a0 EN\u00a0 MATERIA\u00a0 ADMINISTRATIVA\u00a0 DEL\u00a0 TERCER CIRCUITO.<\/p>\n
Esta\u00a0tesis\u00a0se\u00a0public\u00f3\u00a0el\u00a0viernes\u00a012\u00a0de\u00a0enero\u00a0de\u00a02018\u00a0a\u00a0las\u00a010:13\u00a0horas\u00a0en\u00a0el\u00a0Semanario Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"
D\u00e9cima\u00a0\u00c9poca N\u00fam.\u00a0de\u00a0Registro:\u00a02015965 Instancia: Tribunales\u00a0Colegiados\u00a0de\u00a0Circuito TESIS\u00a0AISLADAS Fuente: Semanario\u00a0Judicial\u00a0de\u00a0la\u00a0Federaci\u00f3n Materia(s): Tesis\u00a0Aislada\u00a0(Administrativa) Tesis: III.6o.A.4\u00a0A\u00a0(10a.) FECHA\u00a0 CIERTA.\u00a0 NO\u00a0 ES\u00a0 UN\u00a0 REQUISITO\u00a0 EXIGIBLE\u00a0 RESPECTO\u00a0 DE\u00a0 LA DOCUMENTACI\u00d3N\u00a0QUE\u00a0SE\u00a0PRESENTA\u00a0A\u00a0LA\u00a0AUTORIDAD\u00a0FISCAL\u00a0EN\u00a0EJERCICIO\u00a0DE SUS\u00a0FACULTADES\u00a0DE\u00a0COMPROBACI\u00d3N\u00a0Y\u00a0QUE\u00a0CONSTITUYE\u00a0PARTE\u00a0DE\u00a0LA\u00a0QUE\u00a0EL CONTRIBUYENTE\u00a0SE\u00a0ENCUENTRA\u00a0OBLIGADO\u00a0A\u00a0LLEVAR. La\u00a0 connotaci\u00f3n\u00a0 jur\u00eddica\u00a0 de\u00a0 la\u00a0 “fecha\u00a0 cierta”\u00a0 deriva\u00a0 del\u00a0 derecho\u00a0 civil,\u00a0 trat\u00e1ndose\u00a0 de\u00a0 la transmisi\u00f3n\u00a0de\u00a0obligaciones,\u00a0con\u00a0la\u00a0finalidad\u00a0de\u00a0otorgar\u00a0eficacia\u00a0probatoria\u00a0a\u00a0los\u00a0documentos y\u00a0 evitar\u00a0 actos\u00a0 fraudulentos\u00a0 o\u00a0 dolosos\u00a0 en\u00a0 perjuicio\u00a0 de\u00a0 terceras\u00a0 personas\u00a0 y, jurisprudencialmente,\u00a0como\u00a0reflejo\u00a0de\u00a0las\u00a0condiciones\u00a0de\u00a0eficacia\u00a0cuando\u00a0son\u00a0presentados en\u00a0un\u00a0juicio\u00a0de\u00a0amparo,\u00a0respecto\u00a0de\u00a0terceros\u00a0que\u00a0no\u00a0intervinieron\u00a0en\u00a0el\u00a0acto\u00a0jur\u00eddico.\u00a0De\u00a0esta manera,\u00a0la\u00a0fecha\u00a0cierta\u00a0no\u00a0es\u00a0exigible\u00a0respecto\u00a0de\u00a0la\u00a0documentaci\u00f3n\u00a0que\u00a0se\u00a0presenta\u00a0a\u00a0la autoridad\u00a0fiscal\u00a0en\u00a0ejercicio\u00a0de\u00a0sus\u00a0facultades\u00a0de\u00a0comprobaci\u00f3n\u00a0y\u00a0que\u00a0constituye\u00a0parte\u00a0de […]<\/p>\n","protected":false},"author":1,"featured_media":3376,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[297,600],"tags":[],"class_list":["post-3523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho","category-tesis-y-jurisprudencias"],"_links":{"self":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts\/3523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3523"}],"version-history":[{"count":2,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts\/3523\/revisions"}],"predecessor-version":[{"id":4944,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/posts\/3523\/revisions\/4944"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=\/wp\/v2\/media\/3376"}],"wp:attachment":[{"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.c2.org.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}