El Autobús Equivocado? El Destino Final Arbitrario. El Código Orgánico Tributario de 2014
| Jurisdiction | Venezuela |
| Author | Alberto Blanco-Uribe Quintero |
| Date | 01 October 2014 |
SEXTA PARTE:
RÉGIMEN TRIBUTARIO
Sección I: Régimen tributario general
“El Autobús Equivocado…
El Destino Final Arbitrario.
El Código Orgánico Tributario de 2014”
Alberto Blanco-Uribe Quintero
Profesor de la Universidad Central de Venezuela
Resumen: Se trata de un análisis desde la perspectiva de los principios constitu-
cionales del Estado de Derecho, y de los Derechos Humanos, acerca de la ilegiti-
midad y la contrariedad a derecho implícitos en el dictado e inminente aplicación
del Decreto N° 1.434 del 17 de noviembre de 2014, mediante el cual se dicta el
Decreto con Rango, Valor y Fuerza de Ley del Código Orgánico Tributario, al ca-
recer de, y no poder tener, previsión en la Ley Habilitante de 2013, violar la reser-
va parlamentaria en materia tributaria y penal, y consagrar una normativa plena
de regulaciones contrarias a principios constitucionales y le sivas a los derechos
humanos y sus garantías.
Palabras Clave: Reserva legal. Reserva parlamentaria. Legalidad. Domicilio. Pres-
cripción. Suspensión de efectos. Medidas cautelares. Cobro ejecutivo. Derechos
humanos. Democracia.
Abstract: This paper is an analysis from the perspective of the constitutional prin-
ciples associated to the rule of law, and human rights, about the illegitimacy and
the breach of rule of law implicit in dictation and imminent application of Execu-
tive Order Decree N° 1.434 on November 17, 2014, of the Organic Tax Code, not
being enabled the Executiv e Power to do so pursuant to the Enabling Law o f 2013,
and in so doing violating parliamentary reserve of legislation in tax and criminal
matters, and establishing a normative full of regulations contrary to constitutional
principles and harmful to human rights and their guarantees.
Key Words: Legal reserve. Parliamentary reserve. Rule of Law. Legal address.
Prescription. Suspension of effects. Precautionary measures. Executive collection.
Human rights. Democracy.
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