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La Defensa del Contribuyente
Paperback
ISBN13: 9781636255187
Publisher: Fundacion Edit Juridica Venezo
Published: Feb 19 2021
Pages: 910
Weight: 3.13
Height: 1.80 Width: 6.69 Depth: 9.61
Language: Spanish
Este libro sobre La Defensa del Contribuyente del profesor Luis Fraga-Pittaluga, trata sobre el tema, siempre útil, actual e importante de los derechos y garantÃas de los sujetos pasivos de la imposición, frente a las numerosas potestades y competencias de las distintas Administraciones Tributarias.
Para ello, el autor comienza por analizar los principios fundamentales que gobiernan las relaciones entre los contribuyentes y los entes exactores, tales como la supremacÃa de la Constitución, el principio de la legalidad, el principio de la competencia, los principios de honestidad, transparencia, buena fe y confianza legÃtima y el principio de la recaudación eficiente; para luego adentrarse en el análisis especÃfico de treinta derechos y garantÃas que amparan a los sujetos pasivos durante los procedimientos administrativos constitutivos, que tienen como resultado la emisión de actos administrativos de contenido tributario.
También son tratados en profundidad los procedimientos administrativos de segundo grado a través de los cuales se someten a revisión gubernativa los actos de la Administración Tributaria; la actividad consultiva de la Administración Tributaria y todos sus efectos jurÃdico-formales y jurÃdico-materiales. El proceso judicial tributario que comprende la acción contencioso-tributaria, la tutelar cautelar, el amparo tributario y el habeas data frente a las Administraciones Tributarias, reciben un extenso análisis en esta obra producto de la experiencia profesional, docente y académica del autor. Las causas del ocaso del derecho a la tutela judicial efectiva en la justicia tributaria venezolana, también son objeto de una meditada reflexión en este libro.
La obra aborda igualmente el delicado problema de la desjudialización o administrativización de las medidas cautelares destinadas a la protección anticipada de los créditos tributarios y del cobro forzoso de éstos, destacando el autor la involución que estas nuevas regulaciones han comportado para los sujetos pasivos de la imposición, y la paradójica y demostrada ineficacia de los mismos para las propias Administraciones Tributarias. El profesor Fraga-Pittaluga se ocupa asimismo de tratar temas que miran hacia el futuro, donde las relaciones entre los sujetos pasivos de la imposición y las Administraciones Tributarias, recuperen el equilibrio perdido. En este caso son abordados con lujo de detalles, asuntos como el arbitraje tributario, la responsabilidad patrimonial de la Administración Tributaria, en los diferentes eventos donde ésta puede desencadenarse y la digitalización de la justicia tributaria.
La obra no es sólo un profundo estudio sobre los derechos y garantÃas de los contribuyentes, sino que es, además, un verdadero tratado de derecho tributario formal y de derecho procesal tributario, que sin duda será de gran utilidad para estudiantes, profesores, investigadores y profesionales en el ámbito del Derecho Tributario.
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