{"id":613,"date":"2023-01-19T16:04:09","date_gmt":"2023-01-19T16:04:09","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=613"},"modified":"2025-06-22T14:01:54","modified_gmt":"2025-06-22T14:01:54","slug":"la-inmunidad-fiscal-intergubernamental-en-el-derecho-comparado-especial-referencia-al-caso-de-venezuela","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2023\/01\/19\/la-inmunidad-fiscal-intergubernamental-en-el-derecho-comparado-especial-referencia-al-caso-de-venezuela\/","title":{"rendered":"La Inmunidad Fiscal Intergubernamental en el Derecho Comparado. Especial Referencia al Caso de Venezuela"},"content":{"rendered":"

Rivista di Diritto e Pratica Tributaria Internazionale No. 3-2022 | WoltersKluwer – CEDAM, 2022<\/p>\n

La inmunidad tributaria es un status jur\u00eddico de no sujeci\u00f3n al Poder Tributario de una determinada jurisdicci\u00f3n con base en la protecci\u00f3n racional de la dignidad humana: es una regla de \u00abcompetencia negativa\u00bb (Alexy) que limita el poder estatal y configura, en consecuencia, una posici\u00f3n jur\u00eddica iusfundamental a favor del ciudadano que previene la limitaci\u00f3n unilateral derivada de la prestaci\u00f3n tributaria. Uno de sus tipos, la inmunidad fiscal intergubernamental, sirve de criterio de racionalizaci\u00f3n instrumental (Weber) del sistema tributario, para impedir que \u00e9ste se constituya en traba de la acci\u00f3n estatal tendiente al bienestar com\u00fan y, por tanto, carente de capacidad contributiva. Sobre estas premisas, el art\u00edculo analiza dogm\u00e1ticamente la inmunidad fiscal intergubernamental, su evoluci\u00f3n en el derecho de los Estados Unidos y de Brasil y, sobre estas premisas, discute el estado del arte y los principales problemas en la aplicaci\u00f3n de esta instituci\u00f3n en Venezuela.<\/p>\nDownload<\/a>\n

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Rivista di Diritto e Pratica Tributaria Internazionale No. 3-2022 | WoltersKluwer – CEDAM, 2022 La inmunidad tributaria es un status jur\u00eddico de no sujeci\u00f3n al Poder Tributario de una determinada jurisdicci\u00f3n con base en la protecci\u00f3n racional de la dignidad humana: es una regla de \u00abcompetencia negativa\u00bb (Alexy) que limita el poder estatal y configura, […]<\/p>\n

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