Validez, vigencia y aplicabilidad del Decreto N° 2.163 de reforma de la Ley Impuesto Sobre la Renta
| Jurisdiction | Venezuela |
| Date | 01 July 2015 |
| Author | Serviliano Abache Carvajal |
RÉGIMEN TRIBUTARIO
Validez, vigencia y aplicabilidad del decreto N° 2.163
de reforma de la Ley Impuesto sobre la Renta
Serviliano Abache Carvajal
Profesor de la Universidad Central de Venezuela
Resumen: En el pre sente trabajo se anali zan la validez, vige ncia y aplicabilidad
normativa de la reforma de la Ley de Impuesto Sobre la Renta de 2015.
Abstract: In this paper the legal validity, enforceability and applicability of the
Income Tax Act 2015 reform are anal yzed.
Palabras Clave: Impuesto Sobre la Renta, reserva legal, validez, vigencia, aplica-
bilidad.
Key words: Income Tax, statutory law, validity, enforceability, applicability.
SUMARIO
I. INTRODUCCIÓN
II. VALIDEZ NORMATIVA DEL DECRETO-LEY DE ISLR
III. VIGENCIA Y APLICABILIDAD NORMATIVA DEL DECRETO-LEY DE ISLR
IV. CONCLUSIÓN
I. INTRODUCCIÓN
En la Venezuela actual se ha convertido en una sostenida, reiterada y criticable prácti-
ca “reformar tributos” al margen del elemental principio de reserva legal tributaria, expr e-
samente recogido ‒entre otros dispositi vos normativos‒ en los artículos 115, 133 y 317 de
la Constitución1 y en el artículo 3 del Código Orgánico Tributario de 20142, por un lado,
así como pretender su aplicación en el tiempo apenas son dictadas dichas “reformas”, esto
es, inmediatamente a la par de su publicación en la Gaceta Oficial, sin tener en cuenta los
enunciados normativos que expresamente regulan la entrada en vigor de las mismas con-
1 Publicada inicialmente en Gaceta Oficial N° 36.860, 30 de dici embre de 1999 y reimpresa
posteriormente con algunas “correcciones” en Gaceta Of icial N° 5.453 Extraordinario, 24 de
marzo de 2000. Su primera enmienda , así como el texto íntegro de la Constitución, fueron publi-
cados en Gaceta Oficial N° 5.908 Extra ordinario, 19 de febrero de 2009.
2 Publicado en Gaceta Oficial N° 6.152 Extraordinario, 18 de noviembre de 2014.
3 Esto ha sido advertido por la dog mática en el pasado, por ejempl o, en relación a la reforma de la
Ley de Impuesto Sobre la Renta de 2001. Al respecto, vid. Emilio J. Roche, «De la entrada en vi-
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