El cobro ejecutivo: ¿un (des)encuentro con la libertad?
| Pages | 385-408 |
| Date | 01 January 2025 |
| Author | David Antonio Mongiovi Testamarck |
El cobro ejecutivo:
¿un (des)encuentro con la libertad?
David Antonio MONGIOVI TESTAMARCK
Resumen: El presente artículo analiza el procedi-
miento de cobro ejecutivo previsto en el Código Or-
gánico Tributario a la luz de la corriente filosófica (y
política) del liberalismo. Se examina la tensión inhe-
rente entre la necesidad del Estado de recaudar ma-
yores impuestos (y más rápidamente) para financiar
su funcionamiento contrastándolo con los principios
liberales de libertad individual, propiedad privada
y el debido proceso legal. También se analiza el po-
der coercitivo inherente al cobro ejecutivo y la (po-
tencial) vulneración de derechos y libertades indivi-
duales.
Abogado, Universidad Metropolitana. Especialización en Derecho Tri-
butario, Universidad Central de Venezuela (tesis pendiente). Diploma-
dos de postgrado, Finanzas Corporativas y Derecho de los Hidrocarbu-
ros, Universidad Metropolitana. Diplomado avanzado, Derecho
Tributario Internacional, Leiden University. Asociado Senior en el Des-
pacho de Abogados Miembro de Baker McKenzie.
DAVID ANTONIO MONGIOVI TESTAMARCK
EL COBRO EJECUTIVO:¿UN (DES)ENCUENTRO CON LA LIBERTAD?
386
Palabras clave: Derecho tributario, liberalismo, de-
recho a la propiedad, derecho a la defensa, cobro eje-
cutivo, intimación al pago, pago voluntario, Estado,
coacción, Código Orgánico Tributario,Constitución,
libertades individuales.
Abstract:This article analyzes the executive collection
proceeding provided for in the Organic Tax Code through
the lens of liberalism. It examines the inherent tension
between the State's need to collect higher taxes (more ra-
pidly) to finance its operations and the liberal principles
of individual liberty, property, and due process. Also, it
analyzes the inherent coercive power of executive collec-
tion proceeding and the (potential) violation of individual
rights and freedoms.
Keywords: Tax Law, Liberalism, right to property, right
to defense, executive collection proceeding, payment no-
tice, voluntary payment, coercion, Organic Tax Code,
Constitution, individual freedom.
Sumario:
I. INTRODUCCIÓN. II. BREVES COMENTARIOS Y PRECI-
SIONES HISTÓRICAS DEL COBRO EJECUTIVO EN VENE-
ZUELA. III. EL LIBERALISMO Y LA TRIBUTACIÓN. IV. EL
COBRO EJECUTIVO BAJO LAS IMPRESIONES DEL LIBERA-
LISMO V. REFLEXIONES FINALES.
I. INTRODUCCIÓN
La creciente complejidad de las administraciones tributa-
rias modernas, y la necesidad imperiosa de asegurar la recau-
dación rápida y eficiente de los recursos públicos, ha impul-
sado la implementación de mecanismos coactivos para el
cumplimiento de las obligaciones fiscales. En Venezuela, la re-
forma del Código Orgánico Tributario (“COT”) de 2014
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