{"id":23312,"date":"2023-07-21T11:48:01","date_gmt":"2023-07-21T15:48:01","guid":{"rendered":"https:\/\/diariolajornada.com\/?p=23312"},"modified":"2023-07-21T11:48:15","modified_gmt":"2023-07-21T15:48:15","slug":"tsj-declaro-constitucionalidad-del-caracter-organico-de-ley-de-tributos","status":"publish","type":"post","link":"https:\/\/diariolajornada.com\/?p=23312","title":{"rendered":"TSJ declar\u00f3 constitucionalidad del car\u00e1cter org\u00e1nico de Ley de Tributos"},"content":{"rendered":"\n<p><strong>@diariojornada<\/strong><\/p>\n\n\n\n<p><strong>Diario La Jornada. \u2013 <\/strong>La Sala Constitucional del Tribunal Supremo de Justicia (TSJ), presidida por la magistrada Gladys Mar\u00eda Guti\u00e9rrez Alvarado, mediante sentencia N\u00b0 <a href=\"\">0956-2023<\/a>, dictada en ponencia conjunta, declar\u00f3 la constitucionalidad del car\u00e1cter org\u00e1nico de la Ley Org\u00e1nica de Coordinaci\u00f3n y Armonizaci\u00f3n de las Potestades Tributarias de los Estados y Municipios, sancionada por la Asamblea Nacional en Sesi\u00f3n Ordinaria del 18 de julio de 2023.<\/p>\n\n\n\n<p>Indica la decisi\u00f3n que la referida ley tiene por finalidad: 1. Promover el desarrollo arm\u00f3nico de la econom\u00eda nacional, con miras a elevar la calidad de vida de la poblaci\u00f3n, generar fuentes de trabajo, crear alto valor agregado nacional y fortalecer la soberan\u00eda econ\u00f3mica. 2. Favorecer la optimizaci\u00f3n y eficiencia de los procesos tributarios estadales y municipales y reducir la evasi\u00f3n y elusi\u00f3n fiscal. 3. Procurar la justa distribuci\u00f3n de las cargas p\u00fablicas, seg\u00fan la capacidad econ\u00f3mica de la persona contribuyente. 4. Generar certeza y seguridad jur\u00eddica sobre los procedimientos tributarios y cargas fiscales aplicables en el territorio nacional.<\/p>\n\n\n\n<p>Al respecto, la Sala afirma que los principios que inspiran ese instrumento normativo son la legalidad, justicia, equidad, integridad territorial, coordinaci\u00f3n, armonizaci\u00f3n, cooperaci\u00f3n, solidaridad, concurrencia, corresponsabilidad, progresividad, generalidad, buena fe, productividad, capacidad contributiva, no retroactividad, no confiscaci\u00f3n, eficiencia, eficacia, celeridad, transparencia, simplicidad y seguridad jur\u00eddica.<\/p>\n\n\n\n<p>Sostiene el TSJ que la Ley Org\u00e1nica de Coordinaci\u00f3n y Armonizaci\u00f3n de las Potestades Tributarias de los Estados y Municipios busca coadyuvar y garantizar la coordinaci\u00f3n y armonizaci\u00f3n de las potestades tributarias que corresponden a los estados y municipios, defini\u00e9ndose los principios, par\u00e1metros y limitaciones, tipos impositivos y al\u00edcuotas aplicables de los tributos estadales y municipales, todo ello en el marco de lo establecido en el texto de la Constituci\u00f3n de la Rep\u00fablica Bolivariana de Venezuela<\/p>\n\n\n\n<p>En tal sentido, la decisi\u00f3n del m\u00e1ximo tribunal se\u00f1ala que la referida ley honra los fines estatales de la promoci\u00f3n de la prosperidad y el bienestar del pueblo, al tiempo de desarrollar los valores superiores del ordenamiento jur\u00eddico de la justicia y la igualdad; en correspondencia con lo dispuesto en los art\u00edculos 1, 2 y 3 de la Constituci\u00f3n de la Rep\u00fablica Bolivariana de Venezuela.<\/p>\n\n\n\n<p>As\u00ed lo decidi\u00f3 la mencionada Sala Constitucional, de conformidad con lo dispuesto en el art\u00edculo 203 de la Constituci\u00f3n de la Rep\u00fablica Bolivariana de Venezuela, en concordancia con el art\u00edculo 25, numeral 14, de la Ley Org\u00e1nica del Tribunal Supremo de Justicia.<\/p>\n\n\n\n<p><strong>Prensa TSJ<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>@diariojornada Diario La Jornada. \u2013 La Sala Constitucional del Tribunal Supremo de Justicia (TSJ), presidida por la magistrada Gladys Mar\u00eda Guti\u00e9rrez Alvarado, mediante sentencia N\u00b0 0956-2023, dictada en ponencia conjunta, declar\u00f3 la constitucionalidad del car\u00e1cter org\u00e1nico de la Ley Org\u00e1nica de Coordinaci\u00f3n y Armonizaci\u00f3n de las Potestades Tributarias de los Estados y Municipios, sancionada por [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":23311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-23312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nacionales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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