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Estudios Sobre Derecho Procesal Tributario Vivo
Paperback
ISBN13: 9789803653651
Publisher: Fundacion Edit Juridica Venezo
Published: Nov 9 2016
Pages: 1002
Weight: 3.44
Height: 1.97 Width: 6.69 Depth: 9.61
Language: Spanish
Esta obra del profesor Alberto Blanco-Uribe Quintero es un compendio general de sus diversos estudios realizados en el ámbito del derecho procesal tributario en Venezuela, y que han sido publicados a lo largo de más de treinta años de dedicación a la investigación jurÃdica, a la docencia universitaria de pre y postgrado, y al ejercicio de la profesión de abogado como abogado litigante, en revistas de derecho especializadas y en libros homenaje a juristas destacados.
Los estudios, comprenden todos los aspectos del derecho procesal tributario (acción, pretensión, jurisdicción, competencia, legitimación activa y pasiva, sustanciación de juicios, derecho probatorio, poder cautelar, igualdad procesal, poderes del juez, ejecución de sentencias, apelaciones, acceso a la justicia, debido proceso y tutela judicial efectiva, medios alternativos de solución de conflictos, etc.), con tratamiento detallado del recurso contencioso tributario (con o sin pretensión de condena), de la acción de amparo tributario, del juicio ejecutivo, de la transacción judicial y del arbitraje tributario.
Desde su perspectiva, que parte ceñidamente de los principios generales del derecho, de la teorÃa general del proceso, de la teorÃa general de los derechos humanos, el autor, como bien lo resalta en su prólogo el profesor Humberto Romero-Muci, aborda crÃticamente lo que es la realidad venezolana en estrados, con una aproximación de derecho vivo.
En tal sentido el autor evidencia la dialéctica sensible entre lo que se aprecia ha o debe ser en aula, y lo que en realidad es en los tribunales superiores de lo contencioso tributario y en su alzada, la Sala PolÃtico-Administrativa del Tribunal Supremo de Justicia, situación que pone de manifiesto el olvido del principio pro actione, la ignorancia en cuanto al desiderátum constitucional por el principio in dubio pro libertas y, en definitiva, el menoscabo permanente a los derechos del justiciable, en una marcada involución legislativa y jurisprudencial que envÃa al olvido al principio pro homine y, con él, a la dignidad de la persona.
Se trata en definitiva, de una invitación al rescate de la vigencia real de los principios generales de tutela a la protección la persona humana, y todas sus esferas de libertad, tras el autoredescubriemiento del juez, de su papel trascendental en democracia, de paraguas de la persona, frente a la tormenta de la arbitrariedad de los poderes públicos
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