{"id":517,"date":"2020-01-27T11:47:30","date_gmt":"2020-01-27T11:47:30","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=517"},"modified":"2026-03-30T19:15:20","modified_gmt":"2026-03-30T19:15:20","slug":"la-legislacion-delegada-tributaria-de-2014-1-parte-general-sintesis-analitica","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/27\/la-legislacion-delegada-tributaria-de-2014-1-parte-general-sintesis-analitica\/","title":{"rendered":"La Legislaci\u00f3n Delegada Tributaria de 2014 (1): Parte General. S\u00edntesis anal\u00edtica."},"content":{"rendered":"

XIV Jornadas de Derecho P\u00fablico | Universidad Monte\u00e1vila, 2015<\/p>\n

La reforma parcial \u2013v\u00eda legislaci\u00f3n delegada\u2013 de las principales leyes que componen al sistema tributario venezolano ahond\u00f3 el proceso de \u00abadministrativizaci\u00f3n\u00bb del Derecho Tributario en Venezuela, a trav\u00e9s, en lo relativo a su Parte General, de la modificaci\u00f3n del C\u00f3digo Org\u00e1nico Tributario para reforzar las desigualdades en la relaci\u00f3n jur\u00eddica tributaria a favor del sujeto activo, configurando as\u00ed al v\u00ednculo fiscal como una relaci\u00f3n administrativa de sujeci\u00f3n especial, y no como la relaci\u00f3n obligacional entre iguales caracter\u00edstica del Estado Social y Democr\u00e1tico de Derecho.<\/p>\n

Palabras clave: Delegaci\u00f3n Legislativa, Derecho Tributario,\u00a0 administrativizaci\u00f3n, relaci\u00f3n jur\u00eddica tributaria, C\u00f3digo Org\u00e1nico Tributario, reserva legal tributaria, domicilio tributario electr\u00f3nico, privilegios del cr\u00e9dito tributario, cobro ejecutivo, medidas cautelares, il\u00edcitos tributarios, Derecho Penal del \u00abEnemigo\u00bb.<\/p>\nDownload<\/a>\n

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XIV Jornadas de Derecho P\u00fablico | Universidad Monte\u00e1vila, 2015 La reforma parcial \u2013v\u00eda legislaci\u00f3n delegada\u2013 de las principales leyes que componen al sistema tributario venezolano ahond\u00f3 el proceso de \u00abadministrativizaci\u00f3n\u00bb del Derecho Tributario en Venezuela, a trav\u00e9s, en lo relativo a su Parte General, de la modificaci\u00f3n del C\u00f3digo Org\u00e1nico Tributario para reforzar las desigualdades […]<\/p>\n

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