{"id":847,"date":"2020-01-21T20:10:20","date_gmt":"2020-01-21T20:10:20","guid":{"rendered":"https:\/\/weffe.net\/web\/?p=847"},"modified":"2025-06-21T20:13:25","modified_gmt":"2025-06-21T20:13:25","slug":"breves-anotaciones-sobre-la-parte-general-del-derecho-penal-tributario-en-el-codigo-organico-tributario-de-2001-2","status":"publish","type":"post","link":"https:\/\/weffe.net\/web\/2020\/01\/21\/breves-anotaciones-sobre-la-parte-general-del-derecho-penal-tributario-en-el-codigo-organico-tributario-de-2001-2\/","title":{"rendered":"Breves Anotaciones sobre la Parte General del Derecho Penal Tributario en el C\u00f3digo Org\u00e1nico Tributario de 2001"},"content":{"rendered":"<p>50 a\u00f1os de la Revista de Derecho Tributario | Asociaci\u00f3n Venezolana de Derecho Tributario, 2014<\/p>\n<p style=\"text-align: justify;\">Este art\u00edculo resume y analiza cr\u00edticamente la regulaci\u00f3n de la Parte General del Derecho Penal Tributario en Venezuela, tal como aparece normada en el C\u00f3digo Org\u00e1nico Tributario venezolano de 2001, profundamente influenciado por la versi\u00f3n de 1997 del Modelo de C\u00f3digo Tributario del Centro Interamericano de Administraciones Tributarias (CIAT),<\/p>\n<a href='https:\/\/mega.nz\/#!jBNEHCRK!7iTKCeba9N9DNvlvsrtMAGtG3BV8gUCDmLUcXDXwihs' class='small-button smallblack' target=\"_blank\">Download<\/a>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_847\" class=\"pvc_stats all  \" data-element-id=\"847\" 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 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Parte General del Derecho Penal Tributario en Venezuela, tal como aparece normada en el C\u00f3digo Org\u00e1nico Tributario venezolano de 2001, profundamente influenciado por la versi\u00f3n de 1997 del Modelo de [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_847\" class=\"pvc_stats all  \" data-element-id=\"847\" 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 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