{"id":841,"date":"2020-01-23T19:51:15","date_gmt":"2020-01-23T19:51:15","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=841"},"modified":"2026-03-30T19:10:23","modified_gmt":"2026-03-30T19:10:23","slug":"la-reforma-penal-tributaria-de-2014-un-ensayo-sobre-derecho-penal-del-enemigo","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/23\/la-reforma-penal-tributaria-de-2014-un-ensayo-sobre-derecho-penal-del-enemigo\/","title":{"rendered":"La reforma penal tributaria de 2014. Un ensayo sobre Derecho Penal del Enemigo."},"content":{"rendered":"<p style=\"text-align: justify;\">La promulgaci\u00f3n-v\u00eda legislaci\u00f3n delegada-del C\u00f3digo Org\u00e1nico Tributario de 2014 ahond\u00f3 el proceso de \u00abadministrativizaci\u00f3n\u00bb del Derecho Penal Tributario en Venezuela, profundizando as\u00ed el cambio de paradigma sufrido por el sistema represivo fiscal venezolano desde al menos 1994, configur\u00e1ndolo como un \u00abmodelo punitivo autoritario\u00bb, seg\u00fan lo define el profesor Luigi Ferrajoli, bajo la forma de un sistema de \u00abenemigos\u00bb, en la formulaci\u00f3n del profesor G\u00fcnther Jakobs: (i) adelantamiento severo de la punibilidad de los il\u00edcitos tributarios, incluso en los estadios previos a la lesi\u00f3n del bien jur\u00eddico; (ii) desproporci\u00f3n grave de las penas aplicables, en especial a trav\u00e9s de un ataque general a la libertad econ\u00f3mica como mecanismo represivo; y (iii) socavamiento de las garant\u00edas procesales, a trav\u00e9s de la ausencia de garant\u00edas en el procedimiento constitutivo, la ejecutorie-dad de la sanci\u00f3n fiscal antes de su definitiva firmeza y la imprescriptibilidad de la acci\u00f3n y de la ejecuci\u00f3n de la sanci\u00f3n.<\/p>\n<a href='https:\/\/mega.nz\/file\/WJsVgJJC#-cCEhs2_CFxO3LBC-uSRFWZbOKNTOByTmthY3uAj88E' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 587px; top: 201.984px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_841\" class=\"pvc_stats all  \" data-element-id=\"841\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/weffe.net\/web\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La promulgaci\u00f3n-v\u00eda legislaci\u00f3n delegada-del C\u00f3digo Org\u00e1nico Tributario de 2014 ahond\u00f3 el proceso de \u00abadministrativizaci\u00f3n\u00bb del Derecho Penal Tributario en Venezuela, profundizando as\u00ed el cambio de paradigma sufrido por el sistema represivo fiscal venezolano desde al menos 1994, configur\u00e1ndolo como un \u00abmodelo punitivo autoritario\u00bb, seg\u00fan lo define el profesor Luigi Ferrajoli, bajo la forma de un [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_841\" class=\"pvc_stats all  \" data-element-id=\"841\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 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