Generado por All in One SEO v5.0.1.1, este es un archivo llms.txt, los LLMs lo utilizan para indexar el sitio. # AVDT Asociación Venezolana de Derecho Tributario ## Sitemaps - [XML Sitemap](https://avdt.org.ve/sitemap.xml): Contains all public & indexable URLs for this website. ## Entradas - [Revista de Derecho Tributario Nº 186 – 2025](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-186-2025/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.7″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″]I. NOTA DEL COMITÉ EDITORIAL DE LA AVDT. Por: Rafael Enrique Tobía Díaz II. ESTUDIOS ¿Cabe hablar de discrecionalidad administrativa en - [Comunicado de la Asociación Venezolana de Derecho Tributario](https://avdt.org.ve/comunicados/comunicado-de-la-asociacion-venezolana-de-derecho-tributario/) - Comunicado AVDT-JUN-2026Descarga - [Invitación III Congreso de Jóvenes Tributaristas – 22 de julio de 2026](https://avdt.org.ve/eventos/iii-congreso-de-jovenes-tributaristas-22-de-julio-de-2026/) - [et_pb_section fb_built=»1″ _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.27.6″ _module_preset=»default» width=»95%» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.27.6″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_text _builder_version=»4.27.6″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»]Nos complace invitarles al III Congreso de Jóvenes Tributaristas, un evento que tiene como propósito reunir a los jóvenes profesionales del área tributaria para compartir conocimientos, experiencias y debatir sobre los temas relevantes de la actualidad, con - [Algunas consideraciones sobre el contencioso tributario en Venezuela, por Rafael Badell](https://avdt.org.ve/webinars/algunas-consideraciones-sobre-el-contencioso-tributario-en-venezuela-por-rafael-badell/) - 20 de Febrero del 2026 - [XXI Jornadas Venezolanas de Derecho Tributario - El costo oculto de la tributación venezolana.](https://avdt.org.ve/webinars/xxi-jornadas-venezolanas-de-derecho-tributario-el-costo-oculto-de-la-tributacion-venezolana/) - 17 de Marzo del 2026 - [AVDT - OBSERVACIONES PARCIALES PRLOH-2026-FINAL 27 1](https://avdt.org.ve/biblioteca/avdt-observaciones-parciales-prloh-2026-final-27-1/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» hover_enabled=»0″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.5″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″]Caracas, 27 de enero de 2026 Señores,Presidente y demás miembros de la Comisión Permanente de Energía y Petróleo de - [Revista de Derecho Tributario Nº 185 – 2024](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-185-2024/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.5″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] I. NOTA DEL COMITÉ EDITORIAL DE LA AVDT. II. ESTUDIOS Relatoría de Venezuela – XXXII Jornadas Latinoamericanas de Derecho Tributario - [Revista de Derecho Tributario Nº 184 – 2024](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-184-2024/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.4″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″]I. NOTA DEL PRESIDENTE DE LA AVDT II. ESTUDIOS Estudio sobre la Residencia Fiscal en México: Legislación, Modelo OCDE y tratados - [Asamblea Anual 2025.](https://avdt.org.ve/eventos/asamblea-anual-2025/) - [et_pb_section fb_built=»1″ _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row column_structure=»3_4,1_4″ _builder_version=»4.27.4″ _module_preset=»default» width=»97%» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»3_4″ _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»] Queridos amigos, Con gran alegría y orgullo, queremos compartir con ustedes un resumen de lo que vivimos en nuestra Asamblea Anual. Fue un encuentro extraordinario, no solo por la cantidad de logros que pudimos celebrar, - [El I Congreso de Jóvenes Tributaristas titulado “Innovación y adaptabilidad, los retos de la administración tributaria frente al desarrollo tecnológico”](https://avdt.org.ve/eventos/el-i-congreso-de-jovenes-tributaristas-titulado-innovacion-y-adaptabilidad-los-retos-de-la-administracion-tributaria-frente-al-desarrollo-tecnologico-2/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row admin_label=»row» _builder_version=»4.25.2″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» width=»100%» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||» theme_builder_area=»post_content»][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» theme_builder_area=»post_content» hover_enabled=»0″ sticky_enabled=»0″] Pasado jueves 13 de junio se celebró en la Universidad Metropolitana la primera edición del Congreso de Jóvenes Tributaristas titulado “Innovación y adaptabilidad: los retos de la administración tributaria frente - [II Congreso de Jóvenes Tributaristas – 26 de junio de 2025](https://avdt.org.ve/eventos/ii-congreso-de-jovenes-tributaristas-26-de-junio-de-2025/) - [et_pb_section fb_built=»1″ _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.27.4″ _module_preset=»default» theme_builder_area=»post_content» column_structure=»3_4,1_4″][et_pb_column _builder_version=»4.27.4″ _module_preset=»default» type=»3_4″ theme_builder_area=»post_content»][et_pb_text _builder_version=»4.27.4″ _module_preset=»default» theme_builder_area=»post_content» hover_enabled=»0″ sticky_enabled=»0″] “Un evento exitoso e inspirador para el futuro se vivió el pasado 26 de junio de 2025 en la Universidad Católica Andrés Bello. El II Congreso de Jóvenes Tributaristas logró reunir a más de 120 personas que, - [Revista de Derecho Tributario Nº 183 – 2024](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-183-2024/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.4″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] I. NOTA DEL COMITÉ EDITORIAL II. CONGRESO ACADÉMICO I Congreso de Académico de Jóvenes Tributaristas de la Asociación Venezolana de - [Revista de Derecho Tributario Nº 182 – 2024](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-182-2024/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.4″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″]I. NOTA DEL PRESIDENTE DE LA AVDT II. ESTUDIOS Lesión del derecho humano al mínimo vital por la subestimación del ajuste - [La facturación digital: una visión comparada](https://avdt.org.ve/webinars/la-avdt-en-el-iladt-chile-2024-2/) - 25 de abril del 2025 - [Implicaciones de la Ley de Pensiones: una visión integral.](https://avdt.org.ve/webinars/implicaciones-de-la-ley-de-pensiones-una-vision-integral/) - 07 de junio de 2024 - [La AVDT en el ILADT - Chile 2024](https://avdt.org.ve/webinars/la-avdt-en-el-iladt-chile-2024/) - 13 de diciembre de 2024 - [AA.VV., Manual Venezolano de Derecho Tributario, tomo I, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/biblioteca/aa-vv-manual-venezolano-de-derecho-tributario-tomo-i-asociacion-venezolana-de-derecho-tributario-caracas-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.27.4″ hover_enabled=»0″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][et_pb_row _builder_version=»4.27.4″ _module_preset=»default» hover_enabled=»0″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.4″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] TEMA I DERECHO TRIBUTARIO El derecho tributario. Concepto // Ruan Santos, Gabriel Desarrollo histórico del derecho - [Competencia Fiscal y Tributación Internacional del Trust](https://avdt.org.ve/webinars/competencia-fiscal-y-tributacion-internacional-del-trust/) - Marcel Roche 31 de enero de 2025 - [Revista de Derecho Tributario Nº 181 – 2024](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-181-2024/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.4″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] I. NOTA DEL PRESIDENTE DE LA AVDT. II. ESTUDIOS Teoría tributaria internacional. El Derecho tributario contra la doble imposición y - [Artículo publicado por la Revista Derecho y Sociedad de la Universidad Monteavila](https://avdt.org.ve/eventos/articulo-publicado-por-la-revista-derecho-y-sociedad-de-la-universidad-monteavila/) - Especial: Balance, retos y proyectos de las Asociaciones jurídicas en Venezuela, año 2024 - [Apple vs La Comisión Europea](https://avdt.org.ve/webinars/apple-vs-la-comision-europea-2/) - Nathalie Rodríguez 18 de octubre de 2024 - [I Congreso de Jóvenes Tributaristas - 13 de junio de 2024](https://avdt.org.ve/webinars/i-congreso-de-jovenes-tributaristas-13-de-junio-de-2024/) - El I Congreso de Jóvenes Tributaristas titulado “Innovación y adaptabilidad, los retos de la administración tributaria frente al desarrollo tecnológico” - [ALLAN-BREWER-CARIAS TRIBUTARISTA H. Romero Muci.](https://avdt.org.ve/biblioteca/allan-brewer-carias-tributarista-h-romero-muci/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.27.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»]PRESENTACIÓNJuan KorodyPresidente de la Asociación Venezolana de Derecho Tributario ESTUDIO INTRODUCTORIOHumberto Romero-MuciIndividuo de Número y Expresidente de la Academia de Ciencias Políticas y - [AA.VV., Manual Venezolano de Derecho Tributario, tomo II, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/biblioteca/aa-vv-manual-venezolano-de-derecho-tributario-tomo-ii-asociacion-venezolana-de-derecho-tributario-caracas-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] TEMA X IMPUESTO SOBRE LA RENTA Reseña histórica // Dugarte Lobo, Antonio Concepto de renta // Dugarte Lobo, Antonio Hecho imponible // - [Unidad Tributaria y Sujetos Pasivos Especiales.](https://avdt.org.ve/webinars/unidad-tributaria-y-sujetos-pasivos-especiales/) - Evento del día jueves 01 de junio de 2023. El evento contó con los siguientes temas de interés desarrollados por dos extraordinarios expositores: ✔️ La unidad tributaria y sus efectos distorsivos en la actualización de las sanciones. Raúl Márquez Barroso - Abogado litigante y exjuez Superior de lo Contencioso Tributario. ✔️ La categoría, designación y - [Tres visiones sobre la Ley Orgánica de Extinción de Dominio.](https://avdt.org.ve/webinars/tres-visiones-sobre-la-ley-organica-de-extincion-de-dominio/) - Tres visiones de la Ley Orgánica de Extinción de Dominio" con la ponencia de Fernando Fernández, Gabriel Ruán Santos y Juan Carlos Fermín, evento celebrado el día viernes 28 de julio de 2023. - [Deducibilidad de los gastos pagados por anticipado - Gabriel Ruan Santos](https://avdt.org.ve/webinars/deducibilidad-de-los-gastos-pagados-por-anticipado-gabriel-ruan-santos/) - [Precios de Transferencia. En el marco de la crisis multinacional y las distorsiones del mercado venezolano - Rodrigo Rodríguez.](https://avdt.org.ve/webinars/precios-de-transferencia-en-el-marco-de-la-crisis-multinacional-y-las-distorsiones-del-mercado-venezolano-rodrigo-rodriguez/) - [Consideraciones sobre el activismo judicial - Margarita Escudero](https://avdt.org.ve/webinars/consideraciones-sobre-el-activismo-judicial-margarita-escudero/) - [Reflexiones sobre la sentencia del TGE del caso Apple - Nathalie Rodríguez](https://avdt.org.ve/webinars/reflexiones-sobre-la-sentencia-del-tge-del-caso-apple-nathalie-rodriguez/) - [El Estado de Alarma: “Origen, Evolución y Perspectiva” - Carlos García Soto](https://avdt.org.ve/webinars/el-estado-de-alarma-origen-evolucion-y-perspectiva-carlos-garcia-soto/) - [Elecciones presidenciales en EEUU e implicaciones para Venezuela - Mariano de Alba](https://avdt.org.ve/webinars/elecciones-presidenciales-en-eeuu-e-implicaciones-para-venezuela-mariano-de-alba/) - [Impuesto a Los Grandes Patrimonios: Retos en la Determinación del Valor de los Activos - Jorge Jraige R.](https://avdt.org.ve/webinars/impuesto-a-los-grandes-patrimonios-retos-en-la-determinacion-del-valor-de-los-activos-jorge-jraige-r/) - [Sistemas Fiscales Petroleros y el Caso Venezolano - Iván López Ruiz](https://avdt.org.ve/webinars/sistemas-fiscales-petroleros-y-el-caso-venezolano-ivan-lopez-ruiz/) - [De la utopía a la distopía de la Unidad Tributaria Municipal como elemento de armonización impositiva - Camilo London](https://avdt.org.ve/webinars/de-la-utopia-a-la-distopia-de-la-unidad-tributaria-municipal-como-elemento-de-armonizacion-impositiva-camilo-london/) - [Juan Germán Roscio y los fundamentos de la vida republicana - Inés Quintero](https://avdt.org.ve/webinars/juan-german-roscio-y-los-fundamentos-de-la-vida-republicana-ines-quintero/) - [Revista de Derecho Tributario Nº 168 – 2020](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-168-2020/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] I. NOTA DEL PRESIDENTE DE LA AVDT. II. ESTUDIOS -Notas sobre deducibilidad de gastos pagados por anticipado. Por: Gabriel Ruan Santos. -Invalidez - [Decisiones Corporativas Actuales y sus Efectos Fiscales - Oscar Morean](https://avdt.org.ve/webinars/decisiones-corporativas-actuales-y-sus-efectos-fiscales-oscar-morean/) - [Revolución y Lenguaje - Ramón Escovar León](https://avdt.org.ve/webinars/revolucion-y-lenguaje-ramon-escovar-leon/) - [Garantías en el procedimiento administrativo-tributario - Miguel Pezzutti (Uruguay)](https://avdt.org.ve/webinars/garantias-en-el-procedimiento-administrativo-tributario-miguel-pezzutti-uruguay/) - [VI Jornadas de Derecho Procesal Tributario](https://avdt.org.ve/webinars/vi-jornadas-de-derecho-procesal-tributario/) - [Ley y criterios judiciales tributarios: vigencia temporal - Taormina Cappello](https://avdt.org.ve/webinars/ley-y-criterios-judiciales-tributarios-vigencia-temporal-taormina-cappello/) - [Impuestos a las Operaciones Digitalizadas (DST). Experiencia en el Derecho Comparado y Posibles Implicaciones en Venezuela - Juan Carlos Garantón y Valmy Díaz](https://avdt.org.ve/webinars/impuestos-a-las-operaciones-digitalizadas-dst-experiencia-en-el-derecho-comparado-y-posibles-implicaciones-en-venezuela-juan-carlos-garanton-y-valmy-diaz/) - [Implicaciones de la Ley Antibloqueo en la Actividad Petrolera - Juan Cristóbal Borjas](https://avdt.org.ve/webinars/implicaciones-de-la-ley-antibloqueo-en-la-actividad-petrolera-juan-cristobal-borjas/) - [Tributación, derecho público económico y reconocimiento de las situaciones jurídicas - Daniel Betancourt](https://avdt.org.ve/webinars/tributacion-derecho-publico-economico-y-reconocimiento-de-las-situaciones-juridicas-daniel-betancourt/) - [Revista de Derecho Tributario Nº 169 – 2021](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-169-2021/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.20.2″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] I. NOTA DEL PRESIDENTE DE LA AVDT. II. ESTUDIOS Breve revisión de los principios que informan la tributación regulatoria en Venezuela. Por: - [Los medios alternativos de resolución de controversias y la tributación.](https://avdt.org.ve/webinars/los-medios-alternativos-de-resolucion-de-controversias-y-la-tributacion/) - [Fiscalidad Electrónica: Factura fiscal, recursos y fiscalizaciones.](https://avdt.org.ve/webinars/fiscalidad-electronica-factura-fiscal-recursos-y-fiscalizaciones/) - [Bautizo del libro homenaje a los 50 años de la AVDT.](https://avdt.org.ve/webinars/bautizo-del-libro-homenaje-a-los-50-anos-de-la-avdt/) - [Los derechos del contribuyente como una garantía en el contencioso administrativo](https://avdt.org.ve/webinars/los-derechos-del-contribuyente-como-una-garantia-en-el-contencioso-administrativo/) - [Fiscalidad del Deporte](https://avdt.org.ve/webinars/fiscalidad-del-deporte/) - [Tratamiento fiscal de los híbridos en BEPS/OECD](https://avdt.org.ve/webinars/tratamiento-fiscal-de-los-hibridos-en-beps-oecd/) - [Retos de la Nueva Expresión Monetaria](https://avdt.org.ve/webinars/retos-de-la-nueva-expresion-monetaria/) - [Las reformas tributarias en la Venezuela actual](https://avdt.org.ve/webinars/las-reformas-tributarias-en-la-venezuela-actual/) - [El Impuesto a los Grandes Patrimonios](https://avdt.org.ve/webinars/el-impuesto-a-los-grandes-patrimonios/) - [Contribuciones a la construcción del Derecho Procesal Tributario en Venezuela. Homenaje al Profesor Alberto Blanco-Uribe Quintero.](https://avdt.org.ve/biblioteca/contribuciones-a-la-construccion-del-derecho-procesal-tributario-en-venezuela-homenaje-al-profesor-alberto-blanco-uribe-quintero/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Agradecimiento y dedicatoria // Alberto Blanco-Uribe Quintero. Palabras del Ex-Presidente de la AVDT // Juan C. Castillo Carvajal. Prólogo de la obra - [VII Jornadas de Derecho Procesal Tributario](https://avdt.org.ve/webinars/vii-jornadas-de-derecho-procesal-tributario/) - [Homenaje al Profesor Alberto Blanco-Uribe Quintero](https://avdt.org.ve/webinars/homenaje-al-profesor-alberto-blanco-uribe-quintero/) - [La Tributación Municipal ¿Avances o Retrocesos?](https://avdt.org.ve/webinars/la-tributacion-municipal-avances-o-retrocesos/) - [La irracionalidad del Impuesto a las Grandes Transacciones Financieras y de su reforma](https://avdt.org.ve/webinars/la-irracionalidad-del-impuesto-a-las-grandes-transacciones-financieras-y-de-su-reforma/) - [Temas de Actualidad Tributaria](https://avdt.org.ve/webinars/temas-de-actualidad-tributaria/) - [Presentación Libros AVDT - 2022](https://avdt.org.ve/webinars/presentacion-libros-avdt-2022/) - [Comité Procesal "La jurisprudencia y la carga dinámica de la prueba" Salvador Yanuzzi](https://avdt.org.ve/webinars/comite-procesal-la-jurisprudencia-y-la-carga-dinamica-de-la-prueba-salvador-yanuzzi/) - [La reforma de la LOCTI y sus efectos perjudiciales](https://avdt.org.ve/webinars/la-reforma-de-la-locti-y-sus-efectos-perjudiciales/) - La Asociación Venezolana de Derecho Tributario (AVDT) se complace en presentar el evento del día jueves 30 de junio de 2022, titulado “La reforma de la LOCTI y sus efectos perjudiciales para los aportantes”, a las 09:00 a.m., vía Zoom. El evento contó con dos extraordinarios expositores: ✔Ysabel Figueira – BPMA&W. ✔ Camilo London – - [La unidad tributaria y sus efectos distorsivos](https://avdt.org.ve/webinars/la-unidad-tributaria-y-sus-efectos-distorsivos/) - La Asociación Venezolana de Derecho Tributario (AVDT) se complace de presentar el evento tuvo lugar el día jueves 16 de junio de 2022, titulado “La unidad tributaria y sus efectos distorsivos”. El evento contó con los siguientes temas de interés que fueron desarrollados por dos extraordinarios expositores: ✔Aspectos sancionatorios. José Valentín González – D’ Empaire. - [Presentación del Libro "De la parafiscalidad venezolana del siglo XXI" - Serviliano Abache Carvajal](https://avdt.org.ve/webinars/presentacion-del-libro-de-la-parafiscalidad-venezolana-del-siglo-xxi-serviliano-abache-carvajal/) - La Asociación Venezolana de Derecho Tributario (AVDT) se complace en compartir a sus miembros, seguidores y amigos a la presentación del libro titulado “De la parafiscalidad venezolana del siglo XXI” obra escrita por Serviliano Abache Carvajal. El evento de presentación se llevó a cabo el día jueves 07 de julio de 2022. Los invitamos muy - [Actualidad en materia de Precios de Transferencia](https://avdt.org.ve/webinars/actualidad-en-materia-de-precios-de-transferencia/) - La Asociación Venezolana de Derecho Tributario (AVDT) se complace en compartir el evento del día martes 26 de julio de 2022, titulado “Actualidad en materia de precios de transferencia en Venezuela”. El evento contó con los siguientes temas de interés: ✔ Nuevas guías de precios de transferencia de la OCDE.✔ Fiscalizaciones por parte del SENIAT.✔ - [La desinstitucionalización del impuesto sobre la renta.](https://avdt.org.ve/biblioteca/la-desinstitucionalizacion-del-impuesto-sobre-la-renta/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Información de Venta» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» body_text_color=»#FFFFFF» display_conditions=»W10=» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Este libro se puede adquirir en nuestras - [XXXI Jornadas Latinoamericanas de Derecho Tributario - Tema 1: Tributación de la economía digital.](https://avdt.org.ve/webinars/xxxi-jornadas-latinoamericanas-de-derecho-tributario-tema-1-tributacion-de-la-economia-digital/) - XXXI Jornadas Latinoamericanas de Derecho Tributario Guatemala – Octubre de 2022. Tema 1: Tributación de la economía digital - jueves 23 de febrero de 2023, 08:30 a.m. ✔️ Cesar García Novoa - Relator General de la tributación de la economía digital. ✔️ Nathalie Rodríguez - Relatoría Nacional: Retos y oportunidades que supone la economía digital - [XXXI Jornadas Latinoamericanas de Derecho Tributario -Tutela judicial efectiva en materia tributaria.](https://avdt.org.ve/webinars/xxxi-jornadas-latinoamericanas-de-derecho-tributario-tutela-judicial-efectiva-en-materia-tributaria/) - XXXI Jornadas Latinoamericanas de Derecho Tributario Tema 2: Tutela judicial efectiva en materia tributaria - miércoles 01 de marzo de 2023. ✔️ Leonardo Palacios – Relator General de la tutela judicial efectiva en materia tributaria. ✔️Daniel Betancourt – Relatoría Nacional: La triple dimensión de la tutela judicial efectiva como garantía de las pretensiones surgidas de - [Conociendo a los Maestros de la AVDT - Episodio 1: Maestro Jaime Parra Perez.](https://avdt.org.ve/webinars/conociendo-a-los-maestros-de-la-avdt-episodio-1-maestro-jaime-parra-perez/) - Conociendo a los Maestros de la AVDT. Hoy tenemos la primera entrega, en la cual el Dr. Gabriel Ruan Santos nos contará la interesante historia del Maestro Jaime Parra Pérez. Esperamos sea de su agrado. Saludos. - [Asamblea anual 29 Junio 2023](https://avdt.org.ve/eventos/asamblea-anual-29-junio-2023/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}»][et_pb_row _builder_version=»4.21.0″ _module_preset=»default»][et_pb_column _builder_version=»4.21.0″ _module_preset=»default» type=»4_4″][et_pb_divider _builder_version=»4.21.0″ _module_preset=»default» hover_enabled=»0″ sticky_enabled=»0″][/et_pb_divider][/et_pb_column][/et_pb_row][et_pb_row _builder_version=»4.21.0″ _module_preset=»default»][et_pb_column _builder_version=»4.21.0″ _module_preset=»default» type=»4_4″][et_pb_image src=»https://avdt.org.ve/wp-content/uploads/2023/07/AA_AVDT_202301.jpeg» _builder_version=»4.21.0″ _module_preset=»default» title_text=»AA_AVDT_202301″ hover_enabled=»0″ sticky_enabled=»0″][/et_pb_image][et_pb_image src=»https://avdt.org.ve/wp-content/uploads/2023/07/AA_AVDT_202302.jpeg» _builder_version=»4.21.0″ _module_preset=»default» title_text=»AA_AVDT_202302″ hover_enabled=»0″ sticky_enabled=»0″][/et_pb_image][et_pb_image src=»https://avdt.org.ve/wp-content/uploads/2023/07/AA_AVDT_202303.jpeg» _builder_version=»4.21.0″ _module_preset=»default» title_text=»AA_AVDT_202303″ hover_enabled=»0″ sticky_enabled=»0″][/et_pb_image][et_pb_image src=»https://avdt.org.ve/wp-content/uploads/2023/07/AA_AVDT_202304.jpeg» _builder_version=»4.21.0″ _module_preset=»default» title_text=»AA_AVDT_202304″ hover_enabled=»0″ sticky_enabled=»0″][/et_pb_image][et_pb_image src=»https://avdt.org.ve/wp-content/uploads/2023/07/AA_AVDT_202305.jpeg» _builder_version=»4.21.0″ _module_preset=»default» title_text=»AA_AVDT_202305″ hover_enabled=»0″ sticky_enabled=»0″][/et_pb_image][/et_pb_column][/et_pb_row][/et_pb_section] - [Distopía Parafiscal en la Venezuela del siglo XXI.](https://avdt.org.ve/biblioteca/distopia-parafiscal-en-la-venezuela-del-siglo-xxi/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.21.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][et_pb_toggle title=»Información de Venta» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.21.0″ _module_preset=»default» body_text_color=»#FFFFFF» display_conditions=»W10=» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Este libro se - [AA.VV., La tributación en la era de la economía digital. Memorias de las XVII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2018.](https://avdt.org.ve/biblioteca/aa-vv-la-tributacion-en-la-era-de-la-economia-digital-memorias-de-las-xvii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2018/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] – Evitando el rezago, propiciando la ruptura de paradigmas y alentando el debate de una reforma tributaria que debe ser democrática y - [AA.VV., Patologías del sistema tributario venezolano. Memorias de las XVIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2019.](https://avdt.org.ve/biblioteca/aa-vv-patologias-del-sistema-tributario-venezolano-memorias-de-las-xviii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2019/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Relatoría General Patologías del Sistema Tributario Venezolano- Ingrid García Pacheco ASPECTOS CONSTITUCIONALES La crisis constitucional del Derecho Tributario – José Amando Mejía - [Revista de Derecho Tributario Edición Especial. Índice de las Revistas 101-150](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-edicion-especial-indice-de-las-revistas-101-150/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] ALFABÉTICO DE AUTORES. SISTEMÁTICO DE ESTUDIOS. ALFABÉTICO POR MATERIAS. SISTEMÁTICO DE JURISPRUDENCIA. ALFABÉTICO POR MATERIAS DE JURISPRUDENCIA. CRONOLÓGICO DE NORMATIVA DE INTERÉS - [LA REFORMA DEL CÓDIGO ORGÁNICO TRIBUTARIO DE 2014](https://avdt.org.ve/biblioteca/la-reforma-del-codigo-organico-tributario-de-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] ÍNDICE GENERAL PRÓLOGO PRESENTACIÓN CATÁLOGO DE INCONSTITUCIONALIDADES DEL CÓDIGO ORGÁNICO TRIBUTARIO A LA LUZ DE LA JURISPRUDENCIA DEL TRIBUNAL SUPREMO DE JUSTICIA. - [AA.VV., 50 Años de la Revista de Derecho Tributario. Compilación de Estudios publicados en las Revistas No. 51 al No. 100, Asociación Venezolana de Derecho Tributario, Venezuela, 2014.](https://avdt.org.ve/biblioteca/aa-vv-50-anos-de-la-revista-de-derecho-tributario-compilacion-de-estudios-publicados-en-las-revistas-no-51-al-no-100-asociacion-venezolana-de-derecho-tributario-venezuela-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Las Garantías Constitucionales Ante La Presión Del Conjunto De Tributos Que Recaen Sobre El Sujeto Contribuyente // Octavio, José Andrés Inflación Y - [Hevia O., Burt S., Arrendamiento Financiero e Impuesto sobre la Renta: Una aproximación desde la teoría general de la tributación, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/biblioteca/hevia-o-burt-s-arrendamiento-financiero-e-impuesto-sobre-la-renta-una-aproximacion-desde-la-teoria-general-de-la-tributacion-asociacion-venezolana-de-derecho-tributario-caracas-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»W3siaWQiOiJmM2E1M2Y2NS03NDY3LTQzMTQtYTI2Zi01NTRmN2U2NmYxMjciLCJjb25kaXRpb24iOiJ1c2VyUm9sZSIsImNvbmRpdGlvblNldHRpbmdzIjp7ImRpc3BsYXlSdWxlIjoiaXMiLCJ1c2VyUm9sZXMiOlt7ImxhYmVsIjoiQWZpbGlhZG9zIFRyaW1lc3RyYWwiLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zOTI2In0seyJsYWJlbCI6IkFmaWxpYWRvcyBzZW1lc3RyYWwiLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zOTI3In0seyJsYWJlbCI6IkFmaWxpYWRvcyBhbnVhbCIsInZhbHVlIjoicG1zX3N1YnNjcmlwdGlvbl9wbGFuXzM5MjgifSx7ImxhYmVsIjoiTWllbWJybyIsInZhbHVlIjoicG1zX3N1YnNjcmlwdGlvbl9wbGFuXzMzNjYifV0sInVzZXJJZHMiOiJVc2VyIElEcyBzZXBhcmF0ZWQgYnkgY29tbWFzIiwiYWRtaW5MYWJlbCI6IlJvbCBkZWwgdXN1YXJpbyIsImVuYWJsZUNvbmRpdGlvbiI6Im9uIn0sIm9wZXJhdG9yIjoiT1IifSx7ImlkIjoiYmU4MjE2NGMtNjkxNC00MzA4LWJiNzEtZDkyMmRmODc1ODM0IiwiY29uZGl0aW9uIjoidXNlclJvbGUiLCJjb25kaXRpb25TZXR0aW5ncyI6eyJkaXNwbGF5UnVsZSI6ImlzIiwidXNlclJvbGVzIjpbeyJsYWJlbCI6IkFmaWxpYWRvcyBUcmltZXN0cmFsIiwidmFsdWUiOiJwbXNfc3Vic2NyaXB0aW9uX3BsYW5fMzkyNiJ9LHsibGFiZWwiOiJBZmlsaWFkb3Mgc2VtZXN0cmFsIiwidmFsdWUiOiJwbXNfc3Vic2NyaXB0aW9uX3BsYW5fMzkyNyJ9LHsibGFiZWwiOiJBZmlsaWFkb3MgYW51YWwiLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zOTI4In0seyJsYWJlbCI6Ik1pZW1icm8iLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zMzY2In1dLCJ1c2VySWRzIjoiVXNlciBJRHMgc2VwYXJhdGVkIGJ5IGNvbW1hcyIsImFkbWluTGFiZWwiOiJSb2wgZGVsIHVzdWFyaW8iLCJlbmFibGVDb25kaXRpb24iOiJvbiJ9LCJvcGVyYXRvciI6Ik9SIn1d» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [Korody Tagliaferro, Juan Esteban, Régimen de los intangibles en el Derecho positivo venezolano, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/biblioteca/korody-tagliaferro-juan-esteban-regimen-de-los-intangibles-en-el-derecho-positivo-venezolano-asociacion-venezolana-de-derecho-tributario-caracas-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [Sánchez González, Salvador, El impuesto sobre la renta en la jurisprudencia del Tribunal Supremo de Justicia (2000-2012), Editorial Melvin, 2ª edición, Caracas, 2013.](https://avdt.org.ve/biblioteca/sanchez-gonzalez-salvador-el-impuesto-sobre-la-renta-en-la-jurisprudencia-del-tribunal-supremo-de-justicia-2000-2012-editorial-melvin-2a-edicion-caracas-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»W3siaWQiOiJmM2E1M2Y2NS03NDY3LTQzMTQtYTI2Zi01NTRmN2U2NmYxMjciLCJjb25kaXRpb24iOiJ1c2VyUm9sZSIsImNvbmRpdGlvblNldHRpbmdzIjp7ImRpc3BsYXlSdWxlIjoiaXMiLCJ1c2VyUm9sZXMiOlt7ImxhYmVsIjoiQWZpbGlhZG9zIFRyaW1lc3RyYWwiLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zOTI2In0seyJsYWJlbCI6IkFmaWxpYWRvcyBzZW1lc3RyYWwiLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zOTI3In0seyJsYWJlbCI6IkFmaWxpYWRvcyBhbnVhbCIsInZhbHVlIjoicG1zX3N1YnNjcmlwdGlvbl9wbGFuXzM5MjgifSx7ImxhYmVsIjoiTWllbWJybyIsInZhbHVlIjoicG1zX3N1YnNjcmlwdGlvbl9wbGFuXzMzNjYifV0sInVzZXJJZHMiOiJVc2VyIElEcyBzZXBhcmF0ZWQgYnkgY29tbWFzIiwiYWRtaW5MYWJlbCI6IlJvbCBkZWwgdXN1YXJpbyIsImVuYWJsZUNvbmRpdGlvbiI6Im9uIn0sIm9wZXJhdG9yIjoiT1IifSx7ImlkIjoiYmU4MjE2NGMtNjkxNC00MzA4LWJiNzEtZDkyMmRmODc1ODM0IiwiY29uZGl0aW9uIjoidXNlclJvbGUiLCJjb25kaXRpb25TZXR0aW5ncyI6eyJkaXNwbGF5UnVsZSI6ImlzIiwidXNlclJvbGVzIjpbeyJsYWJlbCI6IkFmaWxpYWRvcyBUcmltZXN0cmFsIiwidmFsdWUiOiJwbXNfc3Vic2NyaXB0aW9uX3BsYW5fMzkyNiJ9LHsibGFiZWwiOiJBZmlsaWFkb3Mgc2VtZXN0cmFsIiwidmFsdWUiOiJwbXNfc3Vic2NyaXB0aW9uX3BsYW5fMzkyNyJ9LHsibGFiZWwiOiJBZmlsaWFkb3MgYW51YWwiLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zOTI4In0seyJsYWJlbCI6Ik1pZW1icm8iLCJ2YWx1ZSI6InBtc19zdWJzY3JpcHRpb25fcGxhbl8zMzY2In1dLCJ1c2VySWRzIjoiVXNlciBJRHMgc2VwYXJhdGVkIGJ5IGNvbW1hcyIsImFkbWluTGFiZWwiOiJSb2wgZGVsIHVzdWFyaW8iLCJlbmFibGVDb25kaXRpb24iOiJvbiJ9LCJvcGVyYXRvciI6Ik9SIn1d» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [Abache Carvajal, Serviliano, La atipicidad de la «presunción» de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario, Editorial Jurídica Venezolana - Fundación Estudios de Derecho Administrativo, Colección Estudios Jurídicos No. 93, Caracas, 2012.](https://avdt.org.ve/biblioteca/abache-carvajal-serviliano-la-atipicidad-de-la-presuncion-de-legitimidad-del-acto-administrativo-y-la-carga-de-la-prueba-en-el-proceso-tributario-editorial-juridica-venezolana-fundaci/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] INDICE PRESENTACIÓN PRÓLOGO CAPÍTULO PRIMERO Introducción Planteamiento del problema CAPÍTULO SEGUNDO Las presunciones en la doctrina y en el sistema jurídico positivo - [Sánchez González, Salvador, El procedimiento de fiscalización y determinación de la obligación tributaria. Actualizado a la jurisprudencia, Fundación Estudios de Derecho Administrativo, Caracas, 2012.](https://avdt.org.ve/biblioteca/sanchez-gonzalez-salvador-el-procedimiento-de-fiscalizacion-y-determinacion-de-la-obligacion-tributaria-actualizado-a-la-jurisprudencia-fundacion-estudios-de-derecho-administrativo-caracas-2012/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [Weffe H., Carlos E., Anotaciones sobre la Defraudación Tributaria en el Impuesto al Valor Agregado, Asociación Venezolana de Derecho Tributario, Serie: Monografías Tributarias 2, Caracas, 2011.](https://avdt.org.ve/biblioteca/weffe-h-carlos-e-anotaciones-sobre-la-defraudacion-tributaria-en-el-impuesto-al-valor-agregado-asociacion-venezolana-de-derecho-tributario-serie-monografias-tributarias-2-caracas-2011/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [AA.VV., Temas de Actualidad Tributaria. Libro Homenaje A Jaime Parra Pérez, Asociación Venezolana de Derecho Tributario - Academia de Ciencias Políticas y Sociales, Caracas, 2009.](https://avdt.org.ve/biblioteca/aa-vv-temas-de-actualidad-tributaria-libro-homenaje-a-jaime-parra-perez-asociacion-venezolana-de-derecho-tributario-academia-de-ciencias-politicas-y-sociales-caracas-2009/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Discurso homenaje // Ruan Santos, Gabriel Palabras homenaje // Dupouy Mendoza, Elvira Naturaleza jurídica y base de cálculo de las contribuciones establecidas - [AA.VV., Memorias XXIV Jornadas Latinoamericanas de Derecho tributario, tema I, Asociación Venezolana de Derecho Tributario - Instituto Latinoamericano de Derecho Tributario, Venezuela, 2008.](https://avdt.org.ve/biblioteca/aa-vv-memorias-xxiv-jornadas-latinoamericanas-de-derecho-tributario-tema-i-asociacion-venezolana-de-derecho-tributario-instituto-latinoamericano-de-derecho-tributario-venezuela-2008/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] :: ÍNDICE : : RELATORIA GENERAL 1. España La Elusión Fiscal y los medios para evitarla. César García Novoa PONENCIAS NACIONALES 2. - [AA.VV., Memorias XXIV Jornadas Latinoamericanas de Derecho tributario, tema II, Asociación Venezolana de Derecho Tributario - Instituto Latinoamericano de Derecho Tributario, Venezuela, 2008.](https://avdt.org.ve/biblioteca/aa-vv-memorias-xxiv-jornadas-latinoamericanas-de-derecho-tributario-tema-ii-asociacion-venezolana-de-derecho-tributario-instituto-latinoamericano-de-derecho-tributario-venezuela-2008/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] :: ÍNDICE : : RELATORIA GENERAL 1. Italia Los principios tibutarios ante las nuevas formas de Imposición la Renta. Pasquale Pistone. PONENCIAS - [AA.VV., Jornadas Internacionales. Cuestiones actuales de Derecho Tributario, Fundación Estudios de Derecho Administrativo, Caracas, 2007.](https://avdt.org.ve/biblioteca/aa-vv-jornadas-internacionales-cuestiones-actuales-de-derecho-tributario-fundacion-estudios-de-derecho-administrativo-caracas-2007/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Los intereses moratorios a favor de la hacienda en el derecho español // González, Eusebio La consulta tributaria // Bóveda, Mery Tendencias - [AA.VV, Temas de Derecho penal económico. Homenaje a Alberto Arteaga Sánchez, Asociación Venezolana de Derecho Tributario, Caracas, 2006.](https://avdt.org.ve/biblioteca/aa-vv-temas-de-derecho-penal-economico-homenaje-a-alberto-arteaga-sanchez-asociacion-venezolana-de-derecho-tributario-caracas-2006/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] :: ÍNDICE :: 1. Presentación de la Asociación Venezolana de Derecho Tributario. Juan Cristóbal Carmona 2. Presentación de la Academia de Ciencias - [AA.VV., Temas sobre Tributación Municipal en Venezuela, Asociación Venezolana de Derecho Tributario, Caracas, 2005.](https://avdt.org.ve/biblioteca/aa-vv-temas-sobre-tributacion-municipal-en-venezuela-asociacion-venezolana-de-derecho-tributario-caracas-2005/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Carmona Borjas, Juan Cristóbal El capítulo tributario de la Ley Orgánica del Poder Público Municipal: Fundamentos constitucionales y problemas que - [Carmona Borjas, Juan Cristóbal, Descentralización fiscal estadal en Venezuela, Asociación Venezolana de Derecho Tributario, Caracas, 2005.](https://avdt.org.ve/biblioteca/carmona-borjas-juan-cristobal-descentralizacion-fiscal-estadal-en-venezuela-asociacion-venezolana-de-derecho-tributario-caracas-2005/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [AA.VV., Contencioso Tributario Hoy. Jornadas Internacionales, tomo I, Fundación Estudios de Derecho Administrativo - Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/biblioteca/aa-vv-contencioso-tributario-hoy-jornadas-internacionales-tomo-i-fundacion-estudios-de-derecho-administrativo-asociacion-venezolana-de-derecho-tributario-caracas-2004/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Tutela Judicial Efectiva en Materia Tributaria // Spisso, Rodolfo R. Presupuestos Procesales de la Acción en el Proceso Contencioso Tributario // Hernández - [AA.VV., Contencioso Tributario Hoy. Jornadas Internacionales, tomo II, Fundación Estudios de Derecho Administrativo - Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/biblioteca/aa-vv-contencioso-tributario-hoy-jornadas-internacionales-tomo-ii-fundacion-estudios-de-derecho-administrativo-asociacion-venezolana-de-derecho-tributario-caracas-2004/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Competencia Territorial // Lovera, Alberto Medidas Cautelares Para Asegurar el Cobro de la Deuda Tributaria // Blanco-Uribe Quintero, Alberto Pluralidad de Partes - [AA.VV., Imposición al Valor Agregado (IVA) en Venezuela, Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/biblioteca/aa-vv-imposicion-al-valor-agregado-iva-en-venezuela-asociacion-venezolana-de-derecho-tributario-caracas-2004/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Carmona Borjas, Juan Cristóbal Prólogo // Casado Ollero, Gabriel Estructuras fiscales, pobreza y desigualdad // Padrón Amaré, Oswaldo Los efectos - [AA.VV., Índice General de la Revista de Derecho Tributario, Edición Especial, 1 – 100, 1964-2003, Asociación Venezolana de Derecho Tributario, Caracas, 2003.](https://avdt.org.ve/biblioteca/aa-vv-indice-general-de-la-revista-de-derecho-tributario-edicion-especial-1-100-1964-2003-asociacion-venezolana-de-derecho-tributario-caracas-2003/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación Indice Alfabético de Autores Indice Sistemático de Estudios Indice Alfabético por Materias De Estudios Indice Sistemático de La Jurisprudencia Indice Alfabético - [AA.VV., 60 años de imposición a la renta en Venezuela: Evolución histórica y estudios de la ley vigente. En homenaje a los Ex-Presidentes de la A.V.D.T, Asociación Venezolana de Derecho Tributario, Caracas, 2003.](https://avdt.org.ve/biblioteca/aa-vv-60-anos-de-imposicion-a-la-renta-en-venezuela-evolucion-historica-y-estudios-de-la-ley-vigente-en-homenaje-a-los-ex-presidentes-de-la-a-v-d-t-asociacion-venezolana-de-derecho-tributario-ca/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] La Primera Ley de Impuesto sobre la Renta y las sucesivas reformas de su articulado // Octavio, José Andrés Modificaciones del Impuesto - [AA.VV., Estudios sobre la reforma del Código Orgánico Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2002.](https://avdt.org.ve/biblioteca/aa-vv-estudios-sobre-la-reforma-del-codigo-organico-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2002/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Montilla V., Armando Origen y orientación del código orgánico tributario de 2001 // Octavio, José Andrés Anotaciones sobre los antecedentes - [AA.VV., La tributación en la Constitución de 1999, Academia de Ciencias Políticas y Sociales, Caracas, 2001.](https://avdt.org.ve/biblioteca/aa-vv-la-tributacion-en-la-constitucion-de-1999-academia-de-ciencias-politicas-y-sociales-caracas-2001/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Palabras Inaugurales // Oberto, Luis Enrique; Carrillo Batalla, Tomás Enrique La distribución del poder tributario en la nueva Constitución // Romero-Muci, Humberto - [Van Der Velde Hedderich, Ilse, In memoriam: Ilse van der Velde Hedderich (compilación seleccionada de trabajos publicados e inéditos), Asociación Venezolana de Derecho Tributario, Caracas, 2001.](https://avdt.org.ve/biblioteca/van-der-velde-hedderich-ilse-in-memoriam-ilse-van-der-velde-hedderich-compilacion-seleccionada-de-trabajos-publicados-e-ineditos-asociacion-venezolana-de-derecho-tributario-caracas-2001/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [AA.VV., Comentarios a la Ley de Impuesto Sobre la Renta de 1999. Ciclo de Conferencias dictadas en la Academia de Ciencias Políticas y Sociales del 27 al 29 de junio de 2000, Academia de Ciencias Políticas y Sociales - Asociación Venezolana de Derecho Tributario, Serie Evento 15, Caracas, 2000.](https://avdt.org.ve/biblioteca/aa-vv-comentarios-a-la-ley-de-impuesto-sobre-la-renta-de-1999-ciclo-de-conferencias-dictadas-en-la-academia-de-ciencias-politicas-y-sociales-del-27-al-29-de-junio-de-2000-academia-de-ciencias-poli/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] A manera de presentación // Mondila V., Armando Principios de la Renta Mundial y de la Renta Territorial // Carmona Borjas, Juan - [AA.VV., Homenaje a José Andrés Octavio, Asociación Venezolana de Derecho Tributario, Caracas, 1999.](https://avdt.org.ve/biblioteca/aa-vv-homenaje-a-jose-andres-octavio-asociacion-venezolana-de-derecho-tributario-caracas-1999/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] La Ley Tributaria: Su Interpretación Y Los Medios Legales E Ilegales Para Evitar O Reducir Sus Efectos // Anzola, Oswaldo Los Decretos-Leyes - [AA.VV., Temas Tributarios. Compilación de estudios y sentencias publicadas en las Revistas de Derecho Tributario del No. 1 al 50, Asociación Venezolana de Derecho Tributario, Caracas, 1999.](https://avdt.org.ve/biblioteca/aa-vv-temas-tributarios-compilacion-de-estudios-y-sentencias-publicadas-en-las-revistas-de-derecho-tributario-del-no-1-al-50-asociacion-venezolana-de-derecho-tributario-caracas-1999/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] El impuesto sobre la renta en el caso de los títulos de capitalización // Ramírez Murzi, Marco La territorialidad de la renta - [AA.VV, La administración tributaria y los derechos de los contribuyentes. Homenaje a la memoria de Ilse van der Velde, Fundación Estudios de Derecho Administrativo, Caracas, 1998.](https://avdt.org.ve/biblioteca/aa-vv-la-administracion-tributaria-y-los-derechos-de-los-contribuyentes-homenaje-a-la-memoria-de-ilse-van-der-velde-fundacion-estudios-de-derecho-administrativo-caracas-1998/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Nueva dimensión del derecho tributario por aplicación directa de la constitución. Aspectos sustantivos y adjetivos // Rúan Santos, Gabriel La garantía de - [AA.VV., Comentarios al Código Orgánico Tributario 1994, Asociación Venezolana de Derecho Tributario, Caracas, 1995.](https://avdt.org.ve/biblioteca/aa-vv-comentarios-al-codigo-organico-tributario-1994-asociacion-venezolana-de-derecho-tributario-caracas-1995/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Comentarios Al Código Tributario 1994 // Octavio, José Andrés La Obligación Tributaria // Palacios Márquez, Leonardo La Administración Tributaria // Marrero Ortiz, - [Meneses Corona, Jorge E., Diez Temas sobre Derecho financiero y Derecho tributario, Editorial Jurídica Venezolana, Serie Colección Estudios Jurídicos 53, Caracas, 1991.](https://avdt.org.ve/biblioteca/meneses-corona-jorge-e-diez-temas-sobre-derecho-financiero-y-derecho-tributario-editorial-juridica-venezolana-serie-coleccion-estudios-juridicos-53-caracas-1991/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Tema 1: Disponibilidad fiscal de la renta obtenida por valoraciones y ganancias cambiarias Tema 2: La interpretación analógica en el Derecho Tributario - [AA.VV., Seminario sobre el Código Orgánico Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1983.](https://avdt.org.ve/biblioteca/aa-vv-seminario-sobre-el-codigo-organico-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1983/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Antecedentes Legislativos del Código Orgánico Tributario // Chumaceiro, Armando Análisis de las Disposiciones // Octavio, José Andrés Los sujetos de la Obligación - [Contreras Quintero, Florencio, Disquisiciones Tributarias, Editorial Universidad de Los Andes, Mérida, 1969.](https://avdt.org.ve/biblioteca/contreras-quintero-florencio-disquisiciones-tributarias-editorial-universidad-de-los-andes-merida-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] [/et_pb_toggle][et_pb_toggle title=»Ver libro» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [AA.VV., IV Jornadas de Derecho Procesal Tributario. Homenaje al Dr. Emilio Pittier Octavio, Asociación Venezolana de Derecho Tributario, Caracas, 2018.](https://avdt.org.ve/biblioteca/aa-vv-iv-jornadas-de-derecho-procesal-tributario-homenaje-al-dr-emilio-pittier-octavio-asociacion-venezolana-de-derecho-tributario-caracas-2018/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»][/et_pb_toggle][et_pb_toggle title=»Ver Jornada» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [AA.VV., El impuesto sobre la renta. Aspectos de una necesaria reforma. Memorias de las XVI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2017.](https://avdt.org.ve/biblioteca/aa-vv-el-impuesto-sobre-la-renta-aspectos-de-una-necesaria-reforma-memorias-de-las-xvi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2017/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Las XVI Jornadas Nacionales de Derecho Tributario: Venciendo obstáculos/Palacios Márquez, Leonardo Presentación/Sánchez González, Salvador Relatoría General/Iturbe Alarcón, Manuel La necesaria reforma de - [AA.VV., Tributación municipal. Tema I. Memorias de las XV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2016.](https://avdt.org.ve/biblioteca/aa-vv-tributacion-municipal-tema-i-memorias-de-las-xv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2016/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] El gran reto de Valencia y la tecnología. Hacia la consolidación de la AVDT // Palacios Marquez, Leonardo Informe de Relatoría // - [AA.VV., Nuevos retos de la fiscalidad internacional. Tema II. Memorias de las XV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2016.](https://avdt.org.ve/biblioteca/aa-vv-nuevos-retos-de-la-fiscalidad-internacional-tema-ii-memorias-de-las-xv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2016/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] El nuevo modelo de tax international regimen a partir de las políticas globales contra la elusión tributaria // García Novoa, César Recomendaciones - [AA.VV., Convenios para evitar la doble imposición. Memorias de las XIV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2015.](https://avdt.org.ve/biblioteca/aa-vv-convenios-para-evitar-la-doble-imposicion-memorias-de-las-xiv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2015/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Informe de Relatoría. Convenios para Evitar la Doble Imposición // Benshimol B., Alberto El régimen de determinación de rentas o beneficios gravables - [AA.VV., Tributación y regulación. Memorias de las XIV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2015.](https://avdt.org.ve/biblioteca/aa-vv-tributacion-y-regulacion-memorias-de-las-xiv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2015/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación: Temas para continuar un camino y profundizar un compromiso Informe de Relatoría: Tributación y Regulación. Notas introductorias al debate sobre la - [AA.VV., Aduanas en Venezuela y MERCOSUR. Memorias de las XIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/biblioteca/aa-vv-aduanas-en-venezuela-y-mercosur-memorias-de-las-xiii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Osorio Uzcátegui, Marco Antonio Cuestiones tributarias del MERCOSUR: aproximaciones desde el Derecho Tributario venezolano // Atencio Valladares, Gilberto Apuntes analíticos - [AA.VV., Administración tributaria. En conmemoración a los 20 años del SENIAT. Memorias de las XIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/biblioteca/aa-vv-administracion-tributaria-en-conmemoracion-a-los-20-anos-del-seniat-memorias-de-las-xiii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-201/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Sol Gil, Jesús A.; Iturbe A., Manuel A. Informe de Relatoría: La Administración Tributaria // Sánchez Gonzalez, Salvador Conferencia Magistral: - [AA.VV., Los efectos tributarios de los contratos. En memoria del Dr. Emilio Roche. Memorias de las XIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/biblioteca/aa-vv-los-efectos-tributarios-de-los-contratos-en-memoria-del-dr-emilio-roche-memorias-de-las-xiii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Interpretación y efectos tributarios de los contratos // Evans Márquez, Ronald Interpretación y efectos fiscales de los contratos // Korody Tagliaferro, Juan - [AA.VV., 70 años del impuesto sobre la renta en Venezuela. Homenaje al Dr. Armando Montilla. Tomo I. Memorias de las XII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/biblioteca/aa-vv-70-anos-del-impuesto-sobre-la-renta-en-venezuela-homenaje-al-dr-armando-montilla-tomo-i-memorias-de-las-xii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tri/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] El establecimiento permanente en el ISLR // Mejía Betancourt, José Armando Distorsiones en la interpretación del concepto de disponibilidad de la renta: - [AA.VV., 70 años del impuesto sobre la renta en Venezuela. Homenaje al Dr. Armando Montilla. Tomo II. Memorias de las XII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/biblioteca/aa-vv-70-anos-del-impuesto-sobre-la-renta-en-venezuela-homenaje-al-dr-armando-montilla-tomo-ii-memorias-de-las-xii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tr/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Relatoría General Tema II: Temas especiales de la Ley del Impuesto sobre la Renta // Castillo Carvajal, Juan C. La Ley de - [AA.VV., 70 años del impuesto sobre la renta en Venezuela. Homenaje al Dr. Armando Montilla. Tomo III. Memorias de las XII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/biblioteca/aa-vv-70-anos-del-impuesto-sobre-la-renta-en-venezuela-homenaje-al-dr-armando-montilla-tomo-iii-memorias-de-las-xii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-t/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] CONFERENCIA MAGISTRAL: El impuesto a la renta corporativo en los países latinoamericanos // Zuzunaga, Fernando; Villagra, Renée Pertinencia del reajuste por inflación - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo I: Derecho tributario sustantivo. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/biblioteca/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-i-derecho-tributario-sustantivo-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-der/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Sol Gil, Jesús A.; García Pacheco, Ingrid Relatoría general. Tema I: Derecho Tributario Sustantivo // Andrade Rodríguez, Betty La igualdad - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo II: Derecho procesal tributario. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/biblioteca/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-ii-derecho-procesal-tributario-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-dere/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Relatoría general. Tema II: Derecho Procesal Tributario // Halvorssen Villegas, Andrés Luis El procedimiento de fiscalización y determinación de la obligación tributaria - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo III: Principios constitucionales e ilícitos tributarios. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/biblioteca/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-iii-principios-constitucionales-e-ilicitos-tributarios-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asoci/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Evolución de los principios constitucionales en los treinta años de Codificación del Derecho Tributario en Venezuela. El principio de seguridad jurídica como - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo IV: Conferencias magistrales. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/biblioteca/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-iv-conferencias-magistrales-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] La Codificación del Derecho Tributario en Latinoamérica. 30 de años de Codificación del Derecho Tributario // Garda Novoa, Cesar El Modelo de - [AA.VV., Propuestas para una reforma tributaria en Venezuela. Relatoría tema I, Memorias de las X Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2011.](https://avdt.org.ve/biblioteca/aa-vv-propuestas-para-una-reforma-tributaria-en-venezuela-relatoria-tema-i-memorias-de-las-x-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2011/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Relatoría General Tema I // Palacios Márquez, Leonardo [/et_pb_toggle][et_pb_toggle title=»Ver Jornada» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ - [AA.VV., Propuestas para una reforma tributaria en Venezuela. Tema II: Armonización tributaria. Memorias de las X Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2011.](https://avdt.org.ve/biblioteca/aa-vv-propuestas-para-una-reforma-tributaria-en-venezuela-tema-ii-armonizacion-tributaria-memorias-de-las-x-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Relatoría general. Armonización Tributaria // Carmona Borjas, Juan Cristóbal Descentralización tributaria y poder popular // Hernández G., José Ignacio Armonización tributaria y - [AA.VV., El impuesto al valor agregado y el régimen aduanero venezolano. Memorias de las IX Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2009.](https://avdt.org.ve/biblioteca/aa-vv-el-impuesto-al-valor-agregado-y-el-regimen-aduanero-venezolano-memorias-de-las-ix-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2009/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Consideraciones sobre El Régimen de Responsabilidad en La Venta de Bienes O Prestación de Servicios por no Domiciliados // Melone Cenedese, Massimo - [AA.VV., Tributación municipal y exacciones parafiscales. Memorias de las VIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2006.](https://avdt.org.ve/biblioteca/aa-vv-tributacion-municipal-y-exacciones-parafiscales-memorias-de-las-viii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2006/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Carmona Borjas, Juan Cristóbal La materia imponible en el impuesto a las actividades económicas y el principio de capacidad contributiva - [AA.VV., El Contencioso Tributario (tema I). Facultades de la Administración Tributaria y derechos y garantías de los contribuyentes (tema II), Memorias de las VII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/biblioteca/aa-vv-el-contencioso-tributario-tema-i-facultades-de-la-administracion-tributaria-y-derechos-y-garantias-de-los-contribuyentes-tema-ii-memorias-de-las-vii-jornadas-venezolanas-de-derecho-tribu/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] El proceso contencioso tributario Ineficiencia del recurso contencioso tributario de anulación como medio de protección frente al silencio o inactividad de la - [AA.VV., Impuesto sobre la renta e ilícitos tributarios, Memorias de las VI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2002.](https://avdt.org.ve/biblioteca/aa-vv-impuesto-sobre-la-renta-e-ilicitos-tributarios-memorias-de-las-vi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2002/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Implicaciones del Principio de la Renta Mundial en el Impuesto sobre la Renta en Venezuela // Jiménez, Luis Homes Los Métodos para - [AA.VV., Aspectos tributarios en la Constitución de 1999. Memorias de las V Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2000.](https://avdt.org.ve/biblioteca/aa-vv-aspectos-tributarios-en-la-constitucion-de-1999-memorias-de-las-v-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2000/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Presentación // Montilla V., Armando Los derechos del contribuyente en la Constitución de 1999 // Blanco-Uribe Quintero, Alberto Constitución vs. Tratados Internacionales: - [AA.VV., Régimen impositivo de las actividades petroleras, mineras y servicios conexos. Doble tributación internacional. Memorias de las IV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1998.](https://avdt.org.ve/biblioteca/aa-vv-regimen-impositivo-de-las-actividades-petroleras-mineras-y-servicios-conexos-doble-tributacion-internacional-memorias-de-las-iv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezo/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] La Industria Petólera Venezolana y su Fiscalización en Materia Tributaria // Acedo Payárez, Germán Reflexiones acerca de la Naturaleza Jurídica de los - [AA.VV., Reforma tributaria: tributación directa, tributación indirecta, Administración tributaria. Memorias de las III Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1989.](https://avdt.org.ve/biblioteca/aa-vv-reforma-tributaria-tributacion-directa-tributacion-indirecta-administracion-tributaria-memorias-de-las-iii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-trib/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] ¿Es Renta El Salario? // Cedeño, Josefina La Moderna Rehabilitación de Ciertas Formas de Imposición Indirecta: Especial Referencia A Los Problemas Que - [AA.VV., Tributación Municipal (tema I). Memorias de las II Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1987.](https://avdt.org.ve/biblioteca/aa-vv-tributacion-municipal-tema-i-memorias-de-las-ii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1987/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Introducción y Metodología Exposición De Los Hechos Y Actos Realizados Por El Ejecutivo Nacional A Través Del Ministerio De Transporte Y Comunicaciones - [AA.VV., Transgresiones al principio de legalidad tributaria (tema II). Memorias de las II Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1987.](https://avdt.org.ve/biblioteca/aa-vv-transgresiones-al-principio-de-legalidad-tributaria-tema-ii-memorias-de-las-ii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1987/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Introducción Y Metodología Exposición De Los Hechos Y Actos Realizados Por El Ejecutivo Nacional A Través Del Ministerio De Transporte Y Comunicaciones - [AA.VV., Programa I Jornadas Venezolanas de Derecho Tributario. Memorias de las I Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1985.](https://avdt.org.ve/biblioteca/aa-vv-programa-i-jornadas-venezolanas-de-derecho-tributario-memorias-de-las-i-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1985/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] [/et_pb_toggle][et_pb_toggle title=»Ver Jornada» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.2″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [AA.VV., Ponencias I Jornadas Venezolanas de Derecho Tributario. Memorias de las I Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1985.](https://avdt.org.ve/biblioteca/aa-vv-ponencias-i-jornadas-venezolanas-de-derecho-tributario-memorias-de-las-i-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1985/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] Teoría Jurídica de la Tributación // Montero Traibel, José Pedro La Determinación Impositiva en el Código Tributario Venezolano // Villegas, Héctor B. - [AA.VV., Propuestas para una reforma tributaria en Venezuela. Tema I: Propuestas para una reforma tributaria en Venezuela. Memorias de las X Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2011.](https://avdt.org.ve/biblioteca/aa-vv-propuestas-para-una-reforma-tributaria-en-venezuela-tema-i-propuestas-para-una-reforma-tributaria-en-venezuela-memorias-de-las-x-jornadas-venezolanas-de-derecho-tributario-asociacion-venez/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] El crecimiento económico: condición indispensable para la construcción de un sistema tributario más eficiente y más Equitativo // Rangel Urdaneta, Héctor Eduardo - [Revista de Derecho Tributario Nº 167 – 2020](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-167-2020/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] I. NOTA DEL PRESIDENTE DE LA AVDT 5 II. ESTUDIOS El petro y la obligación tributaria. Por: Juan Cristóbal Carmona - [Revista de Derecho Tributario Nº 166 – 2020](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-166-2020/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] I. NOTA DEL PRESIDENTE DE LA AVDT. II. ESTUDIOS Comentarios críticos a la reforma del Código Orgánico Tributario de 2020. - [Revista de Derecho Tributario Nº 165 – 2020](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-165-2020/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] I. NOTA DEL PRESIDENTE DE LA AVDT. II. ESTUDIOS La determinación tributaria por los sujetos pasivos. Por: Lenin Andara Suárez - [Revista de Derecho Tributario Nº 164 – 2019](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-164-2019/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content»] NOTA DEL PRESIDENTE DE LA AVDT ESTUDIOS Los derechos humanos como condición de validez de los tributos. Por: Humberto Romero Muci El - [Revista de Derecho Tributario Nº 163 – 2019](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-163-2019/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] NOTA DEL PRESIDENTE DE LA AVDT ESTUDIOS Los derechos humanos como condición de validez de los tributos. Por: Humberto Romero - [Revista de Derecho Tributario Nº 162 – 2019](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-162-2019/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] NOTA DEL PRESIDENTE DE LA AVDT. INFORME DE GESTIÓN 2015-2019 ESTUDIOS – Galicia, arco minero del Orinoco y fiscalidad ambiental. - [Revista de Derecho Tributario Nº 161 – 2019](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-161-2019/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] NOTA DEL PRESIDENTE DE LA AVDT – Apuntes para la configuración de un acuerdo básico de tributación para un proceso - [Revista de Derecho Tributario Nº 160 – 2018](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-160-2018/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] NOTA DEL PRESIDENTE DE LA AVDT – La AVDT ante los derroteros que inquietan y generan incertidumbre. // Leonardo Palacios - [Revista de Derecho Tributario Nº 159 – 2018](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-159-2018/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] NOTA DEL PRESIDENTE DE LA AVDT. EL PLAN DE CRECIMIENTO, RECUPERACIÓN Y ESTABILIDAD ECONÓMICA AFECTA LOS DERECHOS FUNDAMENTALES ESTUDIOS – - [Revista de Derecho Tributario Nº 158 – 2018](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-158-2018/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Las deducciones y los derechos fundamentales de los contribuyentes // Fernández, Arturo Pueblita El contribuyente siempre tiene la razón. Hacia - [Revista de Derecho Tributario Nº 157 – 2018](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-157-2018/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El sistema tributario de la democracia liberal // Plazas Vega, Mauricio A. La necesaria reforma de la imposición sobre la - [Revista de Derecho Tributario Nº 156 – 2017](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-156-2017/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La indemnización del daño material como hecho imponible // Rosales R., Alberto J. La intervención del Ministerio Público en los - [Revista de Derecho Tributario Nº 155 – 2017](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-155-2017/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aspectos tributarios implícitos en los Tratados de Promoción y Protección de Inversiones: ¿Controversias tributarias en arbitrajes de inversión? // Korody - [Revista de Derecho Tributario Nº 154 – 2017](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-154-2017/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El SENIAT a la luz de los principios de la unidad del tesoro y de legalidad presupuestaria // Carmona Borjas, - [Revista de Derecho Tributario Nº 153 – 2017](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-153-2017/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Ponencias nacionales y comunicaciones técnicas XXIX Jornadas Latinoamericanas de Derecho Tributario, Bolivia 2016 Tema I: Relaciones, discrepancias y conflictos entre - [Revista de Derecho Tributario Nº 152 – 2016](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-152-2016/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Sobre las contribuciones, exacciones o rentas parafiscales // Rúan Santos, Gabriel De la inconstitucionalidad de la sentencia de la Sala - [Revista de Derecho Tributario Nº 151 – 2016](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-151-2016/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El fin del secreto bancario global. El Intercambio automático de información financiera en materia fiscal // Mazzucco, Flavia La gravabilidad - [Revista de Derecho Tributario Nº 150 – 2016](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-150-2016/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El nuevo testamento como expresión literaria y su impacto en la tributación // Carmona Borjas, Juan Cristóbal Inflación y Derecho - [Revista de Derecho Tributario Nº 149 – 2016](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-149-2016/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Venezuela y las medidas BEPS // Abache Carvajal, Serviliano El plan BEPS y su posibilidad de incorporación en el ordenamiento - [Revista de Derecho Tributario Nº 148 – 2015](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-148-2015/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Repensando el proceso tributario y la carga probatoria en el Derecho venezolano // Abache Carvajal, Serviliano Justificación y naturaleza de - [Revista de Derecho Tributario Nº 147 – 2015](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-147-2015/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El régimen de la reversión en las concesiones administrativas en Venezuela, con especial referencia a las concesiones mineras // Brewer - [Revista de Derecho Tributario Nº 146 – 2015](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-146-2015/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Deducibilidad del incremento del pasivo por el recálculo de las prestaciones sociales de acuerdo al régimen establecido en la Ley - [Revista de Derecho Tributario Nº 145 – 2015](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-145-2015/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aplicación de las cláusulas antielusivas Internas frente a los convenios para evitar la doble imposición // Andrade Rodríguez, Betty La - [Revista de Derecho Tributario Nº 144 – 2014](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-144-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aspectos Financieros y Fiscales del Nuevo Régimen Cambiado de 2014 // Romero, Humberto El Derrumbe de la Legalidad Tributaria y - [Revista de Derecho Tributario Nº 143 – 2014](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-143-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Mensaje Especial Conmemorativo del Quincuagésimo Aniversario de la Revista Venezolana de Derecho Tributario Aspectos críticos del IVA en Colombia La - [Revista de Derecho Tributario Nº 142 – 2014](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-142-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Mensaje Especial Conmemorativo del Quincuagésimo Aniversario de la Revista Venezolana de Derecho Tributario Aspectos críticos del IVA en Colombia La - [Revista de Derecho Tributario Nº 141 – 2014](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-141-2014/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Cuestiones tributarias del Mercosur: aproximaciones desde el derecho tributario venezolano // Atencio Valladares, Gilberto Improcedencia de las sanciones previstas en - [Revista de Derecho Tributario Nº 140 – 2013](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-140-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Régimen impositivo en materia de aprovechamiento de las aguas. Especial referencia a manifestaciones tributarias con fines medioambientales en Venezuela // - [Revista de Derecho Tributario Nº 139 – 2013](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-139-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aproximación a las normas técnicas sobre corrección monetaria financiera en Venezuela. Apuntes sobre la corrección monetaria fiscal de las obras - [Revista de Derecho Tributario Nº 138 – 2013](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-138-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La interpretación y aplicación de los convenios de doble imposición internacional // Serrano Antón, Fernando La aplicación de los Principios - [Revista de Derecho Tributario Nº 137 – 2013](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-137-2013/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La imposición a la renta salarial en la jurisprudencia constitucional venezolana. Análisis crítico desde la teoría de la argumentación jurídica - [Revista de Derecho Tributario Nº 136 – 2012](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-136-2012/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Una Visión Crítica sobre el Régimen de Rentas Presuntas Provenientes de Intangibles en el Impuesto sobre la Renta Venezolano // - [Revista de Derecho Tributario Nº 135 – 2012](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-135-2012/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Intereses Moratorios y el Régimen de Admisión Temporal de Mercancías // Barboza, Diego El Impuesto Sobre Actividades Económicas, las - [Revista de Derecho Tributario Nº 134 – 2012](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-134-2012/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Tratamiento a las rentas de la transferencia de bienes intangibles en la legislación interna y en los convenios para evitar - [Revista de Derecho Tributario Nº 133 – 2012](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-133-2012/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Armonización del IVA en el ámbito de la Unión Europea y de la Comunidad Andina de Naciones (conferencia magistral internacional - [Revista de Derecho Tributario Nº 132 – 2011](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-132-2011/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La vigencia temporal de la ley tributaria en el ordenamiento jurídico venezolano. Referencia a casos prácticos (segunda parte) // Cappello - [Revista de Derecho Tributario Nº 131 – 2011](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-131-2011/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El régimen de las entidades de tenencia de valores extranjeros // García Novoa, César Algunas de las implicaciones derivadas del - [Revista de Derecho Tributario Nº 130 – 2011](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-130-2011/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los intereses tributarios en Venezuela // Atencio Valladares, Gilberto Taxation of Interest and Royalty payments in Venezuela and Double Taxation - [Revista de Derecho Tributario Nº 129 – 2011](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-129-2011/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Constitucionalidad del impuesto sobre las tierras ociosas y usos no conformes a la luz de la capacidad contributiva, tomando como - [Revista de Derecho Tributario Nº 128 – 2010](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-128-2010/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] A tributagào na historia do estado moderno: da antiguidade à consolidagào da doutrina dos direitos humanos no séc. XX. (La - [Revista de Derecho Tributario Nº 127 – 2010](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-127-2010/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Origine storica, significato e limiti di utilizzo del place o f effettive management, quale criterio risolutivo dei casi di doppia - [Revista de Derecho Tributario Nº 126 – 2010](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-126-2010/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Medidas Tributarias Expropiatorias // Ruan Santos, Gabriel El salario normal como magnitud que conforma la base de cálculo de la - [Revista de Derecho Tributario Nº 125 – 2010](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-125-2010/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Ponencias nacionales XXV Jornadas Latinoamericanas de Derecho Tributario, Cartagena, Colombia. Tema I: Fusiones y Adquisiciones – Aspectos internacionales Ponencia: Principios - [Revista de Derecho Tributario Nº 124 – 2009](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-124-2009/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La revisión judicial de los actos de la Administración Tributaria. Retos y perspectivas // Pérez Urquiza, Yalenni Gravabilidad del impuesto - [Revista de Derecho Tributario Nº 123 – 2009](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-123-2009/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La transacción en el Código Orgánico Tributario // Octavio, José Andrés Responsabilidad Patrimonial del Estado por Hecho del Legislador // - [Revista de Derecho Tributario Nº 122 – 2009](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-122-2009/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los intangibles en ei ámbito del Derecho Tributario // Parra Pérez, Jaime Apostillas sobre la técnica probatoria de la contabilidad - [Revista de Derecho Tributario Nº 121 – 2009](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-121-2009/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Nuevos caminos en torno al viejo propósito de burlar la ley tributaria inconveniente mediante una calificación apropiada de los hechos - [Revista de Derecho Tributario Nº 120 – 2008](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-120-2008/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Consideraciones jurídicas sobre los aportes correspondientes al régimen prestacional de vivienda y hábitat // Carmona Borjas, Juan Cristóbal; D’Vivo, Karla - [Revista de Derecho Tributario Nº 119 – 2008](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-119-2008/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Impacto Institucional de las exacciones parafiscales // Rúan Santos, Gabriel Dialéctica entre forma y materia en el Derecho Tributarlo - [Revista de Derecho Tributario Nº 118 – 2008](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-118-2008/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Fideicomiso en España y Venezuela // Rivas Nieto, M. Estela Reflexiones entre economicidad, proceso, control tributario y corrupción pública - [Revista de Derecho Tributario Nº 117 – 2008](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-117-2008/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Forma y oportunidad de cumplimiento de la obligación de aporte en la Ley Orgánica Ciencia, Tecnología e Innovación // Romero-Mucci, - [Revista de Derecho Tributario Nº 116 – 2007](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-116-2007/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Breves consideraciones sobre la historia y la actualidad de la protección del contribuyente francés frente a los cambios de opiniones - [Revista de Derecho Tributario Nº 115 – 2007](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-115-2007/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Apostillas respecto de las implicaciones tributarias derivadas de la adopción de las Normas Internacionales de Información Financiera (NIIF) // Castillo - [Revista de Derecho Tributario Nº 114 – 2007](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-114-2007/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Temas novedosos sobre la tutela judicial efectiva de los derechos de los contribuyentes // Asorey, Rubén O. Valor probatorio del - [Revista de Derecho Tributario Nº 113 – 2007](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-113-2007/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El documento electrónico en el Derecho Procesal Tributarlo. Referencia jurisprudencial // Rondón García, Andrea La prueba de experticia en los - [Revista de Derecho Tributario Nº 112 – 2006](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-112-2006/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los principios generales de la tributación en la Constitución Argentina // Novelli, Mariano Horacio Estudio comparativo sobre el proyecto de - [Revista de Derecho Tributario Nº 111 – 2006](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-111-2006/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Impacto de los Tributos de Telecomunicaciones en el Sistema Tributarlo venezolano // Rúan Santos, Gabriel; Araque Toledo, Luis A. - [Revista de Derecho Tributario Nº 110 – 2006](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-110-2006/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La renta gravable del contribuyente sometido al sistema de ajuste por inflación fiscal y los efectos de indexar el patrimonio - [Revista de Derecho Tributario Nº 109 – 2006](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-109-2006/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El régimen de responsabilidad de los terceros en la relación tributaria // Moreno de Rivas, Aurora Regulación, incongruencias e inconstitucionalidad - [Revista de Derecho Tributario Nº 108 – 2005](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-108-2005/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La Racionalidad de la Armonización Tributaria // Weffe H., Carlos E. Poder Tributario Originario de los Estados para la Creación - [Revista de Derecho Tributario Nº 107 – 2005](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-107-2005/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Análisis crítico de jurisprudencia tributaria // Blanco-Uribe Quintero, Alberto Retroactividad de la norma tributarla. Especial referencia al derecho español // - [Revista de Derecho Tributario Nº 106 – 2005](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-106-2005/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Derecho Tributario y Política Fiscal. La simplicación de la base imponible en los impuestos que gravan el beneficio empresarial // - [Revista de Derecho Tributario Nº 105 – 2005](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-105-2005/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los efectos del IVA en la economía // Palacios Márquez, Leonardo Adopción en el ordenamiento jurídico venezolano de los certificados - [Revista de Derecho Tributario Nº 104 – 2004](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-104-2004/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los mecanismos de control fiscal en el Impuesto al Valor Agregado (IVA): Las facturas y sus requisitos como condiciones para - [Revista de Derecho Tributario Nº 103– 2004](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-103-2004/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El amparo Constitucional Tributario. Nueva reflexión a la luz de la Constitución 1999, del C.O.T. y 2001 y la jurisprudencia - [Revista de Derecho Tributario Nº 102 – 2004](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-102-2004/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Competencias por el Territorio de los Tribunales Superiores de lo Contencioso Tributario // Andrade Rodríguez, Betty Breves reflexiones sobre el - [Revista de Derecho Tributario Nº 101 – 2003](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-101-2003/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Indicios de defraudación en el Código Orgánico Tributario de 2001 y Derecho Constitucional a la presunción de inocencia // Fraga - [Revista de Derecho Tributario Nº 100 – 2003](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-100-2003/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Derecho Tributario y los Tributos // Villegas, Héctor B. Autonomía y Hacienda Local en la Constitución y en la - [Revista de Derecho Tributario Nº 99 – 2003](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-99-2003/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Menú para la Armonización y Coordinación de la potestad tributaria de Estados y Municipios. Algunas reflexiones // Vigilanza García, Adriana - [Revista de Derecho Tributario Nº 98 – 2003](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-98-2003/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Definición y territorialidad de los servicios en el Impuesto al Valor Agregado venezolano // Paredes, Carlos Enrique Problemática jurídica en - [Revista de Derecho Tributario Nº 97 – 2002](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-97-2002/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Principios del derecho tributario venezolano. Trabajo de incorporación a la Academia de Ciencias Políticas y Sociales // Octavio, José Andrés - [Revista de Derecho Tributario Nº 96 – 2002](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-96-2002/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Guía Básica del Régimen Fiscal estadounidense para el inversionista venezolano // Mantilla G., Samuel E.; Farrá Arias, Miguel G.; Muñiz, - [Revista de Derecho Tributario Nº 95 – 2002](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-95-2002/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El derecho a no autoinculparse y a no declarar contra sí mismo: Análisis de la Jurisprudencia del Tribunal Europeo de - [Revista de Derecho Tributario Nº 94 – 2002](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-94-2002/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Anotaciones sobre los antecedentes del nuevo Código Orgánico Tributario // Montilla V., Armando Breves consideraciones respecto de la Ley sobre - [Revista de Derecho Tributario Nº 93 – 2001](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-93-2001/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Observaciones generales a la reforma del Código Orgánico. Tributario y análisis de las reformas de su Título I – Disposiciones - [Revista de Derecho Tributario Nº 92 – 2001](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-92-2001/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Proyecto de Código Orgánico Tributario y los cambios que introduce al proceso contencioso tributario // Díaz Ibarra, Valmy J. - [Revista de Derecho Tributario Nº 91 – 2001](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-91-2001/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La Reincidencia, la Reintegración, el Concurso de Delitos y el Delito Continuado en el Sistema Penal Tributario Venezolano // Weffe - [Revista de Derecho Tributario Nº 90 – 2001](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-90-2001/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Nuevas Tendencias en el Derecho Tributario Penal en Venezuela // Buróz Arismendi, René Las Pruebas en el Procedimiento Sumario Administrativo - [Revista de Derecho Tributario Nº 89 – 2000](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-89-2000/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La interpretación de la norma tributaria en la Constitución de 1999 // Meier García, Eduardo Enrique Legalidad Tributaria y función - [Revista de Derecho Tributario Nº 88 – 2000](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-88-2000/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Retroceso de Privilegios del Proceso Tributario por causa Constitucional // Tinoco, José Rafael; Guevara C., Eduardo Protección de los Terceros - [Revista de Derecho Tributario Nº 87 – 2000](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-87-2000/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Pronunciamiento sobre la procedencia de solicitar las Normas COVENIN a las importaciones que se realizan al amparo del régimen de - [Revista de Derecho Tributario Nº 86 – 2000](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-86-2000/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Apuntes sobre perención en los Recursos Contencioso-Tributarios // Páez Pumar de Pardo, Rosa Amalia Vigencia temporal del convenio entre el - [Revista de Derecho Tributario Nº 85 – 1999](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-85-1999/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Comentarios en torno a la obligación de soportar el Impuesto al Valor Agregado // Vigilanza García, Adriana J.; Vecchio D., - [Revista de Derecho Tributario Nº 84 – 1999](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-84-1999/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El IVA en la Isla de Margarita // Páez Pumar, Justo Oswaldo Algunas consideraciones sobre la posibilidad de delegación de - [Revista de Derecho Tributario Nº 83 – 1999](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-83-1999/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Breves notas sobre la Responsabilidad Patrimonial de la Administración Tributaria // Fraga Pittaluga, Luis Una nueva Constitución: ¿Una verdadera Reforma - [Revista de Derecho Tributario Nº 82 – 1999](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-82-1999/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Financiación de la descentralización. Innovaciones fiscales. Sistemas de coordinación y control de la gestión // Carmona Borjas, Juan Cristóbal Anotaciones - [Revista de Derecho Tributario Nº 81 – 1998](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-81-1998/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Alcance y limitaciones de la facultad atribuida al Ejecutivo Nacional por la Ley de Hidrocarburos para otorgar exoneración total o - [Revista de Derecho Tributario Nº 80 – 1998](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-80-1998/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] IV Jornadas Venezolanas de Derecho Tributario // Hernández B., César J. Algunas consideraciones sobre la inconstitucionalidad del Ordinal 1ro del - [Revista de Derecho Tributario Nº 79 – 1998](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-79-1998/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Problemática en la determinación de la base imponible del impuesto sobre la renta en las empresas concesionarias de los servicios - [Revista de Derecho Tributario Nº 78 – 1998](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-78-1998/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Las medidas cautelares en el proceso Contencioso Tributario Consideraciones impositivas en relación al contrato de fideicomiso que contenga cláusula sucesoria - [Revista de Derecho Tributario Nº 77 – 1997](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-77-1997/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Inconstitucionalidad e ilegalidad de la aplicación de la actualización monetaria y de los intereses compensatorios a las deudas tributarias // - [Revista de Derecho Tributario Nº 76 – 1997](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-76-1997/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Amparo Tributario o Tributos amparados en el Impuesto a las Ventas al Mayor // Ramírez van der Velde, Alejandro Aspectos - [Revista de Derecho Tributario Nº 75 – 1997](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-75-1997/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La Defraudación Tributaria // Angulo Fontiveros, Alejandro Extractos de sentencias de la Sala Especial Tributaria de la Sala Político-Administrativa de - [Revista de Derecho Tributario Nº 74 – 1997](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-74-1997/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aspectos positivos de los federalismos fiscales de Venezuela y España // Guevara C., Eduardo La contribución especial urbanística por plusvalía, - [Revista de Derecho Tributario Nº 73 – 1996](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-73-1996/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Breves apuntaciones acerca del Principio de Legalidad Tributaria o de la Reserva Legal // Acedo Payárez, Germán La cláusula de - [Revista de Derecho Tributario Nº 72 – 1996](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-72-1996/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Naturaleza jurídica del ilícito tributario // Anzola, Oswaldo Los intereses moratorios, compensatorios y la actualización monetaria en el Código Orgánico - [Revista de Derecho Tributario Nº 71 – 1996](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-71-1996/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Las participaciones en mesa de dinero y su gravamen por el Impuesto sobre la Renta // Olivero P., William E. - [Revista de Derecho Tributario Nº 70 – 1996](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-70-1996/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aplicabilidad de la perención breve al proceso contencioso-tributario // Ramírez van der Velde, Alejandro Medios de extinción de la obligación - [Revista de Derecho Tributario Nº 69 – 1995](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-69-1995/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Breve análisis de los efectos de la suspensión del I.V.A // Rodriguez, Luis Alberto El principio de la legalidad y - [Revista de Derecho Tributario Nº 68 – 1995](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-68-1995/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los intereses moratorios en la Legislación Hacendista Venezolana. Leyes de Hacienda Pública Nacional. Especial referencia al Código Orgánico Tributario a - [Revista de Derecho Tributario Nº 67 – 1995](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-67-1995/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La aplicabilidad de las Normas Procedimentales previstas en el Código Orgánico Tributario a la Tributación Municipal // D’Ascoli C., Humberto - [Revista de Derecho Tributario Nº 66 – 1995](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-66-1995/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Naturaleza jurídica del peaje // Cristóbal Carmona B., Juan La República como contribuyente de impuestos al consumo del tipo plurifásico - [Revista de Derecho Tributario Nº 65 – 1994](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-65-1994/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los sujetos pasivos en el Impuesto al Consumo Suntuario y a la Ventas al Mayor. Las exenciones y las no - [Revista de Derecho Tributario Nº 64 – 1994](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-64-1994/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Esquema interpretativo de la Reforma a la Ley de Impuesto sobre la Renta // Moreno de Rivas, Aurora El cambio - [Revista de Derecho Tributario Nº 63 – 1994](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-63-1994/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Impuesto a la Renta. Derechos Humanos y Tributación // Ataliba, Geraldo Nuevas tendencias y alternativas del Impuesto a la Renta - [Revista de Derecho Tributario Nº 62 – 1994](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-62-1994/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Conflicto entre las normas impositivas y los principios contables // Reig, Enrique Jorge Naturaleza del pago por concepto de ahorro - [Revista de Derecho Tributario Nº 61 – 1993](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-61-1993/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Impuesto a la Renta. Derechos Humanos y Tributación // Ataliba, Geraldo Nuevas tendencias y alternativas del Impuesto a la Renta - [Revista de Derecho Tributario Nº 60 – 1993](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-60-1993/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La utilización de los instrumentos tributarios para fines de política económica // González, Eusebio Aspectos tributarios contables del Arrendamiento Financiero - [Revista de Derecho Tributario Nº 59 – 1993](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-59-1993/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Bases para una reforma de la administración tributaria venezolana // Ramírez Murzi, Marco La base quinta del artículo 6 de - [Revista de Derecho Tributario Nº 58 – 1993](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-58-1993/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aspectos fiscales de la integración con especial referencia a América Latina // Valdés Costa, Ramón Reflexiones sobre la extensión del - [Revista de Derecho Tributario Nº 57 – 1992](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-57-1992/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Discurso del Presidente de la A.V.D.T. en la inauguración del Seminario El Impuesto General a las Ventas y El Impuesto - [Revista de Derecho Tributario Nº 56 – 1992](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-56-1992/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La Legislación Antielusión: La Experiencia en los Países Latinoamericanos // Bocchiardo, José carlos Las Potestades Tributarias en el Estado Venezolano - [Revista de Derecho Tributario Nº 55 – 1992](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-55-1992/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El principio de la igualdad de las partes de la relación jurídica tributaria // Valdés Costa, Ramón El gravamen al - [Revista de Derecho Tributario Nº 54 – 1992](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-54-1992/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Aspectos tributarios del comercio // Amigo, Rubén Oscar Alcance constitucional de la autonomía rentística del municipio // Travieso Passios, Alfredo - [Revista de Derecho Tributario Nº 53 – 1991](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-53-1991/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La armonización tributaria en el marco del derecho tributario venezolano y la integración andina las inversiones extranjeras y la transferencia - [Revista de Derecho Tributario Nº 52 – 1991](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-52-1991/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Perfil de la Renta corno materia gravable // Ataliba, Geraldo Los sujetos pasivos tributarios en la Ley venezolana // Marcano, - [Revista de Derecho Tributario Nº 51 – 1991](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-51-1991/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Inflación y tributación en Iberoamérica // Asorey, Rubén O. La imposición indirecta en la reforma tributaria: la justicia tributaria frente - [Revista de Derecho Tributario Nº 50 – 1991](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-50-1991/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La moderna rehabilitación de ciertas formas de imposición indirecta: Especial referencia a los problemas que suele plantear la introducción del - [Revista de Derecho Tributario Nº 49 – 1988](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-49-1988/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La ilegalidad de las actas de avenimiento sobre los reparos petroleros o la violación del Estado de Derecho // Hernández - [Revista de Derecho Tributario Nº 48 – 1987](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-48-1987/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Observaciones a la Ley de Reforma Parcial de la Ley de Impuesto sobre la Renta, recientemente promulgada, formuladas en la - [Revista de Derecho Tributario Nº 47 – 1985](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-47-1985/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] En materia de prescripción de la obligación tributaria y conflictos intertemporales de leyes: interpretación del artículo 218 del Código Orgánico - [Revista de Derecho Tributario Nº 46 – 1985](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-46-1985/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Derecho Tributario Venezolano // Octavio, José Andrés Jurisprudencia de los Tribunales Superiores Sexto, Séptimo y Octavo de lo Contencioso - [Revista de Derecho Tributario Nº 45 – 1985](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-45-1985/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Efectos abolitivos de las disposiciones penales del Código Orgánico Tributario sobre la multa por reparo establecida en la Ley de - [Revista de Derecho Tributario Nº 44 – 1985](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-44-1985/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Esquema del Recurso Contencioso Tributario, relacionado con el Código Orgánico Tributario // Ramírez Murzi, Marco Jurisprudencia del Tribunal Superior Segundo - [Revista de Derecho Tributario Nº 43 – 1984](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-43-1984/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Presentación Naturaleza Jurídica del Contrato existente entre las embotelladoras y sus clientes respecto al suministro de envases // Linares Alemán, - [Revista de Derecho Tributario Nº 42 – 1971](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-42-1971/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Introducción La Evasión Tributaria y su Control en Venezuela Responsabilidades de los Administradores de Rentas Nacionales Responsabilidad de los Administradores - [Revista de Derecho Tributario Nº 41 – 1971](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-41-1971/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El solve et repete y la Reforma Tributaria // Albornoz Ostos, José Luis Sentencias Nos. 468; 469; 470; 471; 472; - [Revista de Derecho Tributario Nº 40 – 1971](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-40-1971/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Del Tribunal Primero de Impuesto sobre la Renta: No. 452 (Fuenmayor Rodríguez). De 3-2-71. Recurso de hecho No. 453 (Ascanio - [Revista de Derecho Tributario Nº 39 – 1971](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-39-1971/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Del Tribunal Primero de Impuesto sobre la Renta: No. 428 (JNTASA). De 28-4-70. Con lugar No. 429 (Oficina Técnica de - [Revista de Derecho Tributario Nº 38 – 1970](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-38-1970/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Del Tribunal Segundo de Impuesto sobre la Renta No.43 (Bielinski). De 20-11-68. Sin lugar No.44 (Grace National Bank of New - [Revista de Derecho Tributario Nº 37 – 1970](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-37-1970/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] No. 410 Tribunal Primero de Impuesto sobre la Renta (Protinal). De 11-8-69. Sin lugar No. 411 Tribunal Primero de Impuesto - [Revista de Derecho Tributario Nº 36 – 1970](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-36-1970/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Estudio sobre la competencia del abogado de la Contraloría General de la República para actuar en juicios. (Conclusión) // Orlando - [Revista de Derecho Tributario Nº 35 – 1970](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-35-1970/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Estudio sobre la competencia del abogado de la Contraloría General de la República para actuar en juicios // Orlando S., - [Revista de Derecho Tributario Nº 34 – 1970](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-34-1970/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] No. 395 Tribunal Primero del Impuesto sobre la Renta (Caso: Adriatica Venezolana). De 27-69. Recurso de hecho No. 397 Tribunal - [Revista de Derecho Tributario Nº 33 – 1969](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-33-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Concepto Fiscal del Dividendo // Chumaceiro, Armando De la Corte Suprema de Justicia. De 16-6-69. Que revoca la No. - [Revista de Derecho Tributario Nº 32 – 1969](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-32-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Exenciones y exoneraciones de Impuesto sobre la Renta (Conclusión) // Meneses Corona, Jorge E. No. 391 Tribunal Primero del Impuesto - [Revista de Derecho Tributario Nº 31 – 1969](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-31-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Exenciones y exoneraciones de Impuesto sobre la Renta // Meneses Corona, Jorge E. No. 380 Tribunal Primero Accidental No. 1 - [Revista de Derecho Tributario Nº 30 – 1969](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-30-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] No. 28 Tribunal Segundo del Impuesto sobre la Renta (Benvenuto Barsanti). De 8-8-68. Con lugar. No. 31 Tribunal Segundo del - [Revista de Derecho Tributario Nº 29 – 1969](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-29-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] No. 1 Corte Suprema de Justicia (ESBIC Corporation S.A.). De 28-1-69. Revoca en todas sus partes la No. 11 del - [Revista de Derecho Tributario Nº 28 – 1969](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-28-1969/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Recursos en la nueva Ley de Impuesto sobre la Renta. (Conclusión) // Ramírez Murzi, Marco Comentarios sobre el Impuesto - [Revista de Derecho Tributario Nº 27 – 1968](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-27-1968/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Recursos en la nueva Ley de Impuesto sobre la Renta. (Conclusión) // Ramírez Murzi, Marco Comentarios sobre el Impuesto - [Revista de Derecho Tributario Nº 26 – 1968](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-26-1968/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Recursos en la nueva Ley de Impuesto sobre la Renta (Continuación) // Ramírez Murzi, Marco No. 356 Tribunal Primero - [Revista de Derecho Tributario Nº 25 – 1968](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-25-1968/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Recursos en la Nueva Ley de Impuesto sobre la Renta (Continuación) // Ramírez Murzi, Marco No. 23 Tribunal Segundo - [Revista de Derecho Tributario Nº 24 – 1968](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-24-1968/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Recursos en la nueva Ley de Impuesto sobre la Renta. (Continuación). // Ramírez Murzi, Marco No. 19 Tribunal Segundo - [Revista de Derecho Tributario Nº 23 – 1968](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-23-1968/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Los Recursos en la nueva Ley de Impuesto sobre la Renta // Ramírez Murzi, Marco De la Corte Suprema de - [Revista de Derecho Tributario Nº 22 – 1968](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-22-1968/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Las reclamaciones por errores materiales en la Ley de Impuesto sobre la Renta // Moreno Mancyro, Amílcar No. 13 Tribunal - [Revista de Derecho Tributario Nº 21 – 1967](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-21-1967/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Nota a Sentencia. Determinación del concepto de inversión a los fines de la rebaja del impuesto // Egaña, Manuel Simón - [Revista de Derecho Tributario Nº 20 – 1967](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-20-1967/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Impuesto Adicional en la Legislación Venezolana // Verhook Hidalgo, Juan No. 339 Tribunal Segundo del Impuesto sobre la Renta - [Revista de Derecho Tributario Nº 19 – 1967](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-19-1967/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Contencioso-Fiscal: Notas comparativas // Ramírez Murzi, Marco No. 4 Tribunal 2do. del Impuesto sobre la Renta (Caso: York Venezuela, C. - [Revista de Derecho Tributario Nº 18 – 1967](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-18-1967/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Las transacciones fiscales y la indisponibilidad de la potestad y competencia tributarias // Brewer Carias, Allan R. No. 338. Tribunal - [Revista de Derecho Tributario Nº 17 – 1967](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-17-1967/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] La concentración de empresas y la fiscalidad // Padrón Amaré, Oswaldo Tribunal Segundo del Impuesto sobre la Renta: nulidad de - [Revista de Derecho Tributario Nº 16 – 1967](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-16-1967/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Notas acerca de la Interpretación de la Ley Tributaria // Padrón Amaré, Oswaldo No. 334 Tribunal Primero de Apelaciones del - [Revista de Derecho Tributario Nº 15 – 1966](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-15-1966/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Tratamiento Fiscal de la Educación Privada // Contreras Quintero, Florencio Corte Suprema de Justicia. De 30-6-66. (Venezuelan Gulf). Reforma No. - [Revista de Derecho Tributario Nº 14 – 1966](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-14-1966/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][et_pb_toggle title=»Ver revista» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [Revista de Derecho Tributario Nº 13 – 1966](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-13-1966/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Observaciones a la Estructura del Proyecto de Ley de Impuesto sobre la Renta // Octavio, José Andrés Breve estudio - [Revista de Derecho Tributario Nº 12 – 1966](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-12-1966/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][et_pb_toggle title=»Ver revista» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» display_conditions=»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» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″][/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section] - [Revista de Derecho Tributario Nº 11 – 1966](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-11-1966/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Consecuencias Tributarias // Ramírez Murzi, Marco De la Corte Suprema de Justicia (Sala Político Administrativa) de 3-2-1966. (Dragados Venezuela). Confirma - [Revista de Derecho Tributario Nº 10 – 1966](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-10-1966/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Algunas ideas a propósito de una reforma fiscal en Venezuela // Ruiz Montero, José Félix Del Tribunal Primero de Apelaciones - [Revista de Derecho Tributario Nº 9 – 1965](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-9-1965/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Procedimiento Administrativo-Tributario en el Derecho Venezolano // Casado Hidalgo, Luis R. Tribunal I de Apelaciones del Impuesto sobre la Renta - [Revista de Derecho Tributario Nº 8 – 1965](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-8-1965/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Implicaciones Fiscales en el Impuesto sobre la Renta Norteamericano, con relación a los Impuestos que pagan las Compañías Petroleras a - [Revista de Derecho Tributario Nº 7 – 1965](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-7-1965/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Consideraciones económicas y fiscales ante la Venta de edificios en Propiedad Horizontal // Ruiz Montero, José Félix La fijación de - [Revista de Derecho Tributario Nº 1 – 1964](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-1-1964/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#0C71C3″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#084259″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″ title_text_shadow_style=»preset2″] Oportunidad en que se causa el Impuesto sobre Beneficios de Valorización de Inmuebles // Muci-Abraham, José El Impuesto sobre la Renta - [Revista de Derecho Tributario Nº 2 – 1964](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-2-1964/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Editorial // Ramírez Murzi, Marco La prescripción de las contribuciones parafiscales en la legislación venezolana // Contreras Quintero, Florencio La - [Revista de Derecho Tributario Nº 3 – 1964](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-3-1964/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Las costas en los Procesos Contenciosos sobre Impuestos a la Renta // Reyes F, Alejandro Algunas Ideas Fundamentales acerca de - [Revista de Derecho Tributario Nº 5 – 1965](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-5-1965/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Presupuestos Constitucionales Básicos de los Sistemas Tributarios Venezolano y Francés // Landazábal R., José A. Ias Sociedades de Hecho en - [Revista de Derecho Tributario Nº 4 – 1965](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-4-1965/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] Impuesto sobre los beneficios de los No Residentes // Lépervanche Parparcén, L. Notas informativas sbre la Codificación del Derecho Tributario - [Revista de Derecho Tributario Nº 6 – 1965](https://avdt.org.ve/biblioteca/revista-de-derecho-tributario-no-6-1965/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_row _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_column type=»4_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}» theme_builder_area=»post_content»][et_pb_toggle title=»Tabla de Contenido» open_toggle_text_color=»#a8cb17″ open_toggle_background_color=»#084259″ closed_toggle_text_color=»#084259″ closed_toggle_background_color=»#a8cb17″ _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#0C71C3″ title_font=»||||||||» body_text_color=»#FFFFFF» background_enable_color=»off» hover_enabled=»0″ title_text_shadow_style=»preset2″ closed_title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}» theme_builder_area=»post_content» sticky_enabled=»0″] El Recurso de Apelación en nuestra Ley de Impuesto sobre la Renta // Ramírez Murzi, Marco De la Corte Suprema - [Resumen medidas fiscales en España de relevancia en Venezuela. - Xabier Escalante Elguezabal](https://avdt.org.ve/webinars/resumen-medidas-fiscales-en-espana-de-relevancia-en-venezuela-xabier-escalante-elguezabal/) - [Sobre la ausencia de medidas fiscales ante el Covid 19 - Elvira Dupouy Mendoza.](https://avdt.org.ve/webinars/sobre-la-ausencia-de-medidas-fiscales-ante-el-covid-19-elvira-dupouy-mendoza/) - [Petróleo, un verbo que se conjuga en tres tiempos - Alessandro Ungredda](https://avdt.org.ve/webinars/petroleo-un-verbo-que-se-conjuga-en-tres-tiempos-alessandro-ungredda/) - [Efectos del trabajo para evitar la doble tributación - Cesar García Novoa](https://avdt.org.ve/webinars/efectos-del-trabajo-para-evitar-la-doble-tributacion-cesar-garcia-novoa/) - [Inversiones en tiempo de pandemia - José Miguel Farías](https://avdt.org.ve/webinars/inversiones-en-tiempo-de-pandemia-jose-miguel-farias/) - [Pérdidas fiscales y COVID 19 - Luis Fraga Pittaluga](https://avdt.org.ve/webinars/perdidas-fiscales-y-covid-19-luis-fraga-pittaluga/) - [¿Existe obligación de cumplir con los deberes tributarios? - Serviliano Abache Carvajal](https://avdt.org.ve/webinars/existe-obligacion-de-cumplir-con-los-deberes-tributarios-serviliano-abache-carvajal/) - [La tributación en medio de la revolución digital - Catalina Hoyos](https://avdt.org.ve/webinars/la-tributacion-en-medio-de-la-revolucion-digital-catalina-hoyos/) - [La corrección política - La dictadura cultural del siglo XXI - Dra. Andrea Rondón](https://avdt.org.ve/webinars/la-correccion-politica-la-dictadura-cultural-del-siglo-xxi-dra-andrea-rondon/) - [Fiscalizaciones en materia aduanera - Pedro Mojica](https://avdt.org.ve/webinars/fiscalizaciones-en-materia-aduanera-pedro-mojica/) - [Perspectivas económicas asociadas al aumento de la gasolina - Giorgio Cunto](https://avdt.org.ve/webinars/perspectivas-economicas-asociadas-al-aumento-de-la-gasolina-giorgio-cunto/) - [Juan Ernesto Garanton & Municipio Chacao, Demanda de nulidad - José Belisario Rincón](https://avdt.org.ve/webinars/juan-ernesto-garanton-municipio-chacao-demanda-de-nulidad-jose-belisario-rincon/) ## Páginas - [Inicio](https://avdt.org.ve/) - [et_pb_section fb_built="1" fullwidth="on" admin_label="Slider" _builder_version="4.16" _module_preset="default" background_color="#084259" background_color_gradient_direction="135deg" background_enable_image="off" background_blend="overlay" hover_enabled="0" global_colors_info="{}" sticky_enabled="0"][et_pb_fullwidth_slider show_content_on_mobile="off" show_image_video_mobile="on" use_text_overlay="off" _builder_version="4.27.0" _module_preset="default" header_font="|700|||||||" body_font_size="18px" background_color="#000000" overflow-x="visible" overflow-y="visible" custom_padding="100px||100px||false|false" auto="on" hover_enabled="0" global_colors_info="{}" sticky_enabled="0"][et_pb_slide heading="Seminario AVEDA-AVDT 2024" button_link="@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wb3N0Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjcwNDQifX0=@" image="https://avdt.org.ve/wp-content/uploads/2024/09/Seminario-AVEDA-AVDT-2024.jpeg" image_tablet="https://avdt.org.ve/wp-content/uploads/2024/06/I-Congreso-1.jpeg" image_phone="https://avdt.org.ve/wp-content/uploads/2024/06/I-Congreso-1.jpeg" image_last_edited="on|phone" _builder_version="4.27.0" _dynamic_attributes="button_link" _module_preset="default" background_enable_color="off" use_background_color_gradient="on" background_image="https://avdt.org.ve/wp-content/uploads/2020/08/geometric-bg-overlay-01.jpg" background_enable_image="on" background_blend="overlay" custom_button="on" button_custom_padding="15px|30px|15px|30px|true|true" max_width_tablet="" max_width_phone="70%" max_width_last_edited="on|phone" link_option_url_new_window="on" hover_enabled="0" border_color_all_image="#707070" border_width_all_image_tablet="" border_width_all_image_phone="0px" border_width_all_image_last_edited="on|phone" - 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[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section] - [Política de Privacidad](https://avdt.org.ve/politica-de-privacidad/) - [et_pb_section fb_built=»1″ admin_label=»Hero» _builder_version=»3.22″ background_color=»#f8fbfe» use_background_color_gradient=»on» background_color_gradient_start=»#53a0fd» background_color_gradient_end=»#4161d4″ background_color_gradient_direction=»135deg» background_image=»https://avdt.org.ve/wp-content/uploads/2020/08/geometric-bg-overlay-01.jpg» background_blend=»overlay» custom_padding=»3.1%|0px||0px||» animation_style=»zoom» animation_direction=»bottom» animation_intensity_zoom=»8%» animation_starting_opacity=»100%» box_shadow_style=»preset7″ box_shadow_horizontal=»0px» box_shadow_vertical=»-200px» box_shadow_color=»#F8FBFE»][et_pb_row _builder_version=»3.25″][et_pb_column type=»4_4″ _builder_version=»3.25″ custom_padding=»|||» custom_padding__hover=»|||»][et_pb_text _builder_version=»4.6.6″ text_font=»Nunito Sans||||||||» text_text_color=»#ffffff» text_font_size=»18px» text_line_height=»1.8em» header_font=»Nunito Sans|700|||||||» header_text_align=»center» header_text_color=»#ffffff» header_font_size=»45px» header_line_height=»1.3em» header_2_font=»||||||||» text_orientation=»center» max_width=»700px» module_alignment=»center»] Política de Privacidad [/et_pb_text][et_pb_text ol_item_indent=»10px» _builder_version=»4.6.6″ text_font=»Nunito Sans||||||||» text_text_color=»#084259″ text_font_size=»18px» text_line_height=»1.8em» header_font=»||||||||» header_text_align=»left» header_2_font=»Nunito - [Política de Cookies](https://avdt.org.ve/politica-de-cookies/) - [et_pb_section fb_built=»1″ admin_label=»Hero» _builder_version=»3.22″ background_color=»#f8fbfe» use_background_color_gradient=»on» background_color_gradient_start=»#53a0fd» background_color_gradient_end=»#4161d4″ background_color_gradient_direction=»135deg» background_image=»https://avdt.org.ve/wp-content/uploads/2020/08/geometric-bg-overlay-01.jpg» background_blend=»overlay» custom_padding=»3.1%|0px||0px||» animation_style=»zoom» animation_direction=»bottom» animation_intensity_zoom=»8%» animation_starting_opacity=»100%» box_shadow_style=»preset7″ box_shadow_horizontal=»0px» box_shadow_vertical=»-200px» box_shadow_color=»#F8FBFE»][et_pb_row _builder_version=»3.25″][et_pb_column type=»4_4″ _builder_version=»3.25″ custom_padding=»|||» custom_padding__hover=»|||»][et_pb_text _builder_version=»4.9.0″ text_font=»Nunito Sans||||||||» text_text_color=»#ffffff» text_font_size=»18px» text_line_height=»1.8em» header_font=»Nunito Sans|700|||||||» header_text_align=»center» header_text_color=»#ffffff» header_font_size=»45px» header_line_height=»1.3em» header_2_font=»||||||||» text_orientation=»center» max_width=»700px» module_alignment=»center» hover_enabled=»0″ sticky_enabled=»0″] Política de Cookies [/et_pb_text][et_pb_text ol_item_indent=»10px» _builder_version=»4.6.6″ text_font=»Nunito Sans||||||||» text_text_color=»#084259″ text_font_size=»18px» text_line_height=»1.8em» header_font=»||||||||» - [Mi cuenta](https://avdt.org.ve/mi-cuenta/) - [woocommerce_my_account] - [Login](https://avdt.org.ve/login-2/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}»][et_pb_row column_structure=»3_4,1_4″ admin_label=»row» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» global_colors_info=»{}»][et_pb_column type=»3_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_text admin_label=»Text» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» global_colors_info=»{}»] Username or Email Address Password Remember Me Register|Lost your password? [/et_pb_text][/et_pb_column][et_pb_column type=»1_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_image src=»https://avdt.org.ve/wp-content/uploads/2023/03/login-256×256-1.png» title_text=»login-256×256″ _builder_version=»4.20.2″ _module_preset=»default» hover_enabled=»0″ global_colors_info=»{}» sticky_enabled=»0″ disabled_on=»on|on|off»][/et_pb_image][/et_pb_column][/et_pb_row][/et_pb_section] - [Password Reset](https://avdt.org.ve/password-reset/) - [Libros portadas.](https://avdt.org.ve/libros-2/) - Necesitas iniciar sesión para poder ver este contenido. Necesitas comprar un Plan de suscripción para poder ingresar a nuestra Biblioteca digital. En nuestra sede podrás conseguir toda la bibliografía que necesites para tu investigación tributaria. Nuestra Biblioteca digital cuenta con más de 200 ejemplares de libros y revistas sobre Derecho Tributario, las cuales puedes consultar - [Libros por Título.](https://avdt.org.ve/libros-titulo/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.20.2″ background_color=»rgba(215,239,242,0.88)» background_image=»https://avdt.org.ve/wp-content/uploads/2020/10/libreria.jpg» background_blend=»screen» hover_enabled=»0″ global_colors_info=»{}» display_conditions=»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» sticky_enabled=»0″][et_pb_row column_structure=»3_4,1_4″ admin_label=»row» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» global_colors_info=»{}»][et_pb_column type=»3_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_post_title meta=»off» featured_image=»off» _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#084259″ background_color=»#FFFFFF» custom_padding=»6px||6px|26px|false|false» title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_post_title][et_pb_code _builder_version=»4.19.1″ _module_preset=»default» background_color=»#084259″ global_colors_info=»{}»][/et_pb_code][/et_pb_column][et_pb_column type=»1_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_sidebar disabled_on=»on|off|off» _builder_version=»4.19.1″ _module_preset=»default» header_text_color=»#a8cb17″ body_text_color=»#FFFFFF» background_color=»#084259″ custom_padding=»6px||6px|10px|false|false» header_text_shadow_style=»preset2″ border_radii=»on|6px|6px|6px|6px» box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_sidebar][/et_pb_column][/et_pb_row][/et_pb_section] - [Jornadas portadas.](https://avdt.org.ve/jornadas-3/) - Necesitas iniciar sesión para poder ver este contenido. Necesitas comprar un Plan de suscripción para poder ingresar a nuestra Biblioteca digital. En nuestra sede podrás conseguir toda la bibliografía que necesites para tu investigación tributaria. Nuestra Biblioteca digital cuenta con más de 200 ejemplares de libros y revistas sobre Derecho Tributario, las cuales puedes consultar - [Jornadas por Título.](https://avdt.org.ve/jornadas-titulo/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.20.2″ background_color=»rgba(215,239,242,0.88)» background_image=»https://avdt.org.ve/wp-content/uploads/2020/10/libreria.jpg» background_blend=»screen» hover_enabled=»0″ global_colors_info=»{}» display_conditions=»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» sticky_enabled=»0″][et_pb_row column_structure=»3_4,1_4″ admin_label=»row» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» global_colors_info=»{}»][et_pb_column type=»3_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_post_title meta=»off» featured_image=»off» _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#084259″ background_color=»#FFFFFF» custom_padding=»6px||6px|26px|false|false» title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_post_title][et_pb_code _builder_version=»4.19.1″ _module_preset=»default» background_color=»#084259″ global_colors_info=»{}»][/et_pb_code][/et_pb_column][et_pb_column type=»1_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_sidebar disabled_on=»on|off|off» _builder_version=»4.19.1″ _module_preset=»default» header_text_color=»#a8cb17″ body_text_color=»#FFFFFF» background_color=»#084259″ custom_padding=»6px||6px|10px|false|false» header_text_shadow_style=»preset2″ border_radii=»on|6px|6px|6px|6px» box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_sidebar][/et_pb_column][/et_pb_row][/et_pb_section] - [Finalizar compra](https://avdt.org.ve/finalizar-compra/) - [woocommerce_checkout] - [Cart](https://avdt.org.ve/cart/) - [et_pb_section admin_label=»section»] [et_pb_row admin_label=»row»] [et_pb_column type=»4_4″][et_pb_text admin_label=»Text»][wpdmpp_cart][/et_pb_text][/et_pb_column] [/et_pb_row] [/et_pb_section] - [Account](https://avdt.org.ve/account/) - [Búsqueda](https://avdt.org.ve/busqueda/) - [et_pb_section fb_built=»1″ _builder_version=»4.7.7″ _module_preset=»default» background_color=»#084259″ hover_enabled=»0″ sticky_enabled=»0″][et_pb_row _builder_version=»4.7.7″ _module_preset=»default»][et_pb_column _builder_version=»4.7.7″ _module_preset=»default» type=»4_4″][et_pb_search _builder_version=»4.7.7″ _module_preset=»default» placeholder=»¿Qué desea buscar?» hover_enabled=»0″ sticky_enabled=»0″][/et_pb_search][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=»1″ _builder_version=»4.7.7″ _module_preset=»default»][et_pb_row _builder_version=»4.7.7″ _module_preset=»default»][et_pb_column _builder_version=»4.7.7″ _module_preset=»default» type=»4_4″][et_pb_text _builder_version=»4.7.7″ _module_preset=»default» hover_enabled=»0″ sticky_enabled=»0″] Publicaciones (libros, revistas y jornadas) [/et_pb_text][et_pb_blog _builder_version=»4.7.7″ _module_preset=»default» post_type=»wpdmpro» fullwidth=»off» posts_number=»6″ show_author=»off» show_date=»off» show_categories=»off» hover_enabled=»0″ sticky_enabled=»0″][/et_pb_blog][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section fb_built=»1″ _builder_version=»4.7.7″ _module_preset=»default»][et_pb_row _builder_version=»4.7.7″ _module_preset=»default»][et_pb_column _builder_version=»4.7.7″ _module_preset=»default» type=»4_4″][et_pb_text - [Revistas por Título.](https://avdt.org.ve/revistas-titulo/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.20.2″ background_color=»rgba(215,239,242,0.88)» background_image=»https://avdt.org.ve/wp-content/uploads/2020/10/libreria.jpg» background_blend=»screen» hover_enabled=»0″ global_colors_info=»{}» display_conditions=»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» sticky_enabled=»0″][et_pb_row column_structure=»3_4,1_4″ admin_label=»row» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» custom_padding=»|||0px||» global_colors_info=»{}»][et_pb_column type=»3_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_post_title meta=»off» featured_image=»off» _builder_version=»4.19.1″ _module_preset=»default» title_text_color=»#084259″ background_color=»#FFFFFF» custom_padding=»6px||6px|26px|false|false» title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_post_title][et_pb_code _builder_version=»4.19.1″ _module_preset=»default» background_color=»#084259″ global_colors_info=»{}»][/et_pb_code][/et_pb_column][et_pb_column type=»1_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_sidebar disabled_on=»on|off|off» _builder_version=»4.19.1″ _module_preset=»default» header_text_color=»#a8cb17″ body_text_color=»#FFFFFF» background_color=»#084259″ custom_padding=»6px||6px|10px|false|false» header_text_shadow_style=»preset2″ border_radii=»on|6px|6px|6px|6px» box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_sidebar][/et_pb_column][/et_pb_row][/et_pb_section] - [Revistas portadas.](https://avdt.org.ve/revistas-2/) - Necesitas iniciar sesión para poder ver este contenido. Necesitas comprar un Plan de suscripción para poder ingresar a nuestra Biblioteca digital. En nuestra sede podrás conseguir toda la bibliografía que necesites para tu investigación tributaria. Nuestra Biblioteca digital cuenta con más de 200 ejemplares de libros y revistas sobre Derecho Tributario, las cuales puedes consultar - [Revistas](https://avdt.org.ve/revistas-3/) - [et_pb_section fb_built=»1″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}»][et_pb_row column_structure=»3_4,1_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}»][et_pb_column type=»3_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}»][et_pb_post_title meta=»off» featured_image=»off» _builder_version=»4.19.0″ _module_preset=»default» title_text_color=»#084259″ background_color=»#FFFFFF» custom_padding=»6px||6px|26px|false|false» title_text_shadow_style=»preset2″ box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_post_title][et_pb_blog posts_number=»6″ include_categories=»101″ excerpt_length=»350″ _builder_version=»4.19.0″ _module_preset=»default» custom_margin=»||||false|false» custom_padding=»||||false|false» hover_enabled=»0″ border_radii_fullwidth=»off||10px|10px|» border_radii_image=»off||6px|6px|» global_colors_info=»{}» sticky_enabled=»0″][/et_pb_blog][/et_pb_column][et_pb_column type=»1_4″ _builder_version=»4.18.0″ _module_preset=»default» global_colors_info=»{}»][et_pb_sidebar _builder_version=»4.19.0″ _module_preset=»default» header_text_color=»#a8cb17″ body_text_color=»#FFFFFF» background_color=»#084259″ custom_margin=»||||false|false» custom_padding=»6px||6px|10px|false|false» border_radii=»on|6px|6px|6px|6px» box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_sidebar][/et_pb_column][/et_pb_row][/et_pb_section] - [Search](https://avdt.org.ve/search/) - [et_pb_section fb_built=»1″ admin_label=»section» _builder_version=»4.16″ global_colors_info=»{}»][et_pb_row column_structure=»3_4,1_4″ admin_label=»row» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» global_colors_info=»{}»][et_pb_column type=»3_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_text _builder_version=»4.19.0″ _module_preset=»default» text_font_size=»26px» text_font=»||||||||» text_text_shadow_style=»preset2″ text_text_color=»#084259″ custom_padding=»6px||6px|26px|false|false» box_shadow_style=»preset2″ hover_enabled=»0″ sticky_enabled=»0″] Buscar [/et_pb_text][et_pb_text admin_label=»Text» _builder_version=»4.16″ background_size=»initial» background_position=»top_left» background_repeat=»repeat» global_colors_info=»{}»][/et_pb_text][/et_pb_column][et_pb_column type=»1_4″ _builder_version=»4.16″ custom_padding=»|||» global_colors_info=»{}» custom_padding__hover=»|||»][et_pb_sidebar _builder_version=»4.19.0″ _module_preset=»default» header_text_color=»#a8cb17″ body_text_color=»#FFFFFF» background_color=»#084259″ custom_padding=»6px||6px|10px|false|false» border_radii=»on|6px|6px|6px|6px» box_shadow_style=»preset2″ global_colors_info=»{}»][/et_pb_sidebar][/et_pb_column][/et_pb_row][/et_pb_section] - [Tienda](https://avdt.org.ve/tienda/) - [Términos y Condiciones](https://avdt.org.ve/terminos-y-condiciones/) - [et_pb_section fb_built=»1″ admin_label=»Hero» _builder_version=»3.22″ background_color=»#f8fbfe» use_background_color_gradient=»on» background_color_gradient_start=»#53a0fd» background_color_gradient_end=»#4161d4″ background_color_gradient_direction=»135deg» background_image=»https://avdt.org.ve/wp-content/uploads/2020/08/geometric-bg-overlay-01.jpg» background_blend=»overlay» custom_padding=»3.1%|0px||0px||» animation_style=»zoom» animation_direction=»bottom» animation_intensity_zoom=»8%» animation_starting_opacity=»100%» box_shadow_style=»preset7″ box_shadow_horizontal=»0px» box_shadow_vertical=»-200px» box_shadow_color=»#F8FBFE»][et_pb_row _builder_version=»3.25″][et_pb_column type=»4_4″ _builder_version=»3.25″ custom_padding=»|||» custom_padding__hover=»|||»][et_pb_text _builder_version=»4.6.6″ text_font=»Nunito Sans||||||||» text_text_color=»#ffffff» text_font_size=»18px» text_line_height=»1.8em» header_font=»Nunito Sans|700|||||||» header_text_align=»center» header_text_color=»#ffffff» header_font_size=»45px» header_line_height=»1.3em» header_2_font=»||||||||» text_orientation=»center» max_width=»700px» module_alignment=»center»] Términos y Condiciones [/et_pb_text][et_pb_text ol_item_indent=»10px» _builder_version=»4.6.6″ text_font=»Nunito Sans||||||||» text_text_color=»#084259″ text_font_size=»18px» text_line_height=»1.8em» header_font=»||||||||» header_text_align=»left» header_2_font=»Nunito - [Search Results](https://avdt.org.ve/search_gcse/) - [wp_google_search] ## 3D FlipBook - [Revista de Derecho Tributario Nº 185 – 2024](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-185-2024/) - [Revista de Derecho Tributario Nº 184 – 2024](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-184-2024/) - [Revista de Derecho Tributario Nº 183 – 2024](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-183-2024/) - [Revista de Derecho Tributario Nº 182– 2024](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-182-2024/) - [Revista de Derecho Tributario Nº 186 – 2025](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-186-2025/) - [AVDT - OBSERVACIONES PARCIALES PRLOH-2026-FINAL 27 1](https://avdt.org.ve/3d-flip-book/avdt-observaciones-parciales-prloh-2026-final-27-1/) - [Revista de Derecho Tributario Nº 181– 2024](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-181-2024/) - [AA.VV., Manual Venezolano de Derecho Tributario, tomo II, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/aa-vv-manual-venezolano-de-derecho-tributario-tomo-ii-asociacion-venezolana-de-derecho-tributario-caracas-2013/) - [AA.VV., Manual Venezolano de Derecho Tributario, tomo I, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/aa-vv-manual-venezolano-de-derecho-tributario-tomo-i-asociacion-venezolana-de-derecho-tributario-caracas-2013/) - [ALLAN-BREWER-CARIAS_TRIBUTARISTA-H_Romero-Muci-Editor-2023](https://avdt.org.ve/3d-flip-book/allan-brewer-carias_tributarista-h_romero-muci-editor-2023/) - [Revista de Derecho Tributario Nº 169 – 2021](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-169-2021/) - [AA.VV., Aspectos tributarios en la Constitución de 1999. Memorias de las V Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2000.](https://avdt.org.ve/3d-flip-book/aa-vv-aspectos-tributarios-en-la-constitucion-de-1999-memorias-de-las-v-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2000/) - [Revista de Derecho Tributario Edición Especial. Índice de las Revistas 101-150](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-edicion-especial-indice-de-las-revistas-101-150/) - [AA.VV., La tributación en la Constitución de 1999, Academia de Ciencias Políticas y Sociales, Caracas, 2001.](https://avdt.org.ve/3d-flip-book/aa-vv-la-tributacion-en-la-constitucion-de-1999-academia-de-ciencias-politicas-y-sociales-caracas-2001/) - [AA.VV., Los efectos tributarios de los contratos. En memoria del Dr. Emilio Roche. Memorias de las XIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/3d-flip-book/aa-vv-los-efectos-tributarios-de-los-contratos-en-memoria-del-dr-emilio-roche-memorias-de-las-xiii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas/) - [Revista de Derecho Tributario Nº 162 – 2019](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-162-2019/) - [Revista de Derecho Tributario Nº 168 – 2020](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-168-2020/) - [Revista de Derecho Tributario Nº 167 – 2020](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-167-2020/) - [Revista de Derecho Tributario Nº 166 – 2020](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-166-2020/) - [Revista de Derecho Tributario Nº 165 – 2020](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-165-2020/) - [Revista de Derecho Tributario Nº 164 – 2019](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-164-2019/) - [Revista de Derecho Tributario Nº 163 – 2019](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-163-2019/) - [Revista de Derecho Tributario Nº 161 – 2019](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-161-2019/) - [Revista de Derecho Tributario Nº 157 – 2018](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-157-2018/) - [Revista de Derecho Tributario Nº 158 – 2018](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-158-2018/) - [Revista de Derecho Tributario Nº 159 – 2018](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-159-2018/) - [Revista de Derecho Tributario Nº 160 – 2018](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-160-2018/) - [Revista de Derecho Tributario Nº 156 – 2017](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-156-2017/) - [Revista de Derecho Tributario Nº 155 – 2017](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-155-2017/) - [Revista de Derecho Tributario Nº 154 – 2017](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-154-2017/) - [Revista de Derecho Tributario Nº 153 – 2017](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-153-2017/) - [Revista de Derecho Tributario Nº 152 – 2016](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-152-2016/) - [Revista de Derecho Tributario Nº 151 – 2016](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-151-2016/) - [Revista de Derecho Tributario Nº 150 – 2016](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-150-2016/) - [Revista de Derecho Tributario Nº 149 – 2016](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-149-2016/) - [Revista de Derecho Tributario Nº 148 – 2015](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-148-2015/) - [Revista de Derecho Tributario Nº 147 – 2015](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-147-2015/) - [Revista de Derecho Tributario Nº 146 – 2015](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-146-2015/) - [Revista de Derecho Tributario Nº 144 – 2014](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-144-2014/) - [Revista de Derecho Tributario Nº 143 – 2014](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-143-2014/) - [Revista de Derecho Tributario Nº 142 – 2014](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-142-2014/) - [Revista de Derecho Tributario Nº 141 – 2014](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-141-2014/) - [Revista de Derecho Tributario Nº 140 – 2013](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-140-2013/) - [Revista de Derecho Tributario Nº 139 – 2013](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-139-2013/) - [Revista de Derecho Tributario Nº 138 – 2013](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-138-2013/) - [Revista de Derecho Tributario Nº 137 – 2013](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-137-2013/) - [Revista de Derecho Tributario Nº 136 – 2012](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-136-2012/) - [Revista de Derecho Tributario Nº 135 – 2012](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-135-2012/) - [Revista de Derecho Tributario Nº 134 – 2012](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-134-2012/) - [Revista de Derecho Tributario Nº 133 – 2012](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-133-2012/) - [Revista de Derecho Tributario Nº 132 – 2011](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-132-2011/) - [Revista de Derecho Tributario Nº 131 – 2011](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-131-2011/) - [Revista de Derecho Tributario Nº 130 – 2011](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-130-2011/) - [Revista de Derecho Tributario Nº 129 – 2011](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-129-2011/) - [Revista de Derecho Tributario Nº 128 – 2010](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-128-2010/) - [Revista de Derecho Tributario Nº 127 – 2010](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-127-2010/) - [Revista de Derecho Tributario Nº 126 – 2010](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-126-2010/) - [Revista de Derecho Tributario Nº 125 – 2010](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-125-2010/) - [Revista de Derecho Tributario Nº 124 – 2009](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-124-2009/) - [Revista de Derecho Tributario Nº 123 – 2009](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-123-2009/) - [Revista de Derecho Tributario Nº 122 – 2009](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-122-2009/) - [Revista de Derecho Tributario Nº 121 – 2009](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-121-2009/) - [Revista de Derecho Tributario Nº 120 – 2008](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-120-2008/) - [Revista de Derecho Tributario Nº 119 – 2008](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-119-2008/) - [Revista de Derecho Tributario Nº 118 – 2008](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-118-2008/) - [Revista de Derecho Tributario Nº 117 – 2008](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-117-2008/) - [Revista de Derecho Tributario Nº 116 – 2007](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-116-2007/) - [Revista de Derecho Tributario Nº 115 – 2007](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-115-2007/) - [Revista de Derecho Tributario Nº 114 – 2007](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-114-2007/) - [Revista de Derecho Tributario Nº 113 – 2007](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-113-2007/) - [Revista de Derecho Tributario Nº 112 – 2006](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-112-2006/) - [Revista de Derecho Tributario Nº 111 – 2006](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-111-2006/) - [Revista de Derecho Tributario Nº 110 – 2006](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-110-2006/) - [Revista de Derecho Tributario Nº 109 – 2006](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-109-2006/) - [Revista de Derecho Tributario Nº 108 – 2005](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-108-2005/) - [Revista de Derecho Tributario Nº 107 – 2005](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-107-2005/) - [Revista de Derecho Tributario Nº 106 – 2005](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-106-2005/) - [Revista de Derecho Tributario Nº 105 – 2005](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-105-2005/) - [Revista de Derecho Tributario Nº 104 – 2004](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-104-2004/) - [Revista de Derecho Tributario Nº 103 – 2004](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-103-2004/) - [Revista de Derecho Tributario Nº 102 – 2004](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-102-2004/) - [Revista de Derecho Tributario Nº 101 – 2003](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-101-2003/) - [Revista de Derecho Tributario Nº 100 – 2003](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-100-2003/) - [Revista de Derecho Tributario Nº 99 – 2003](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-99-2003/) - [Revista de Derecho Tributario Nº 98 – 2003](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-98-2003/) - [Revista de Derecho Tributario Nº 97 – 2002](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-97-2002/) - [Revista de Derecho Tributario Nº 96 – 2002](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-96-2002/) - [Revista de Derecho Tributario Nº 95 – 2002](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-95-2002/) - [Revista de Derecho Tributario Nº 94 – 2002](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-94-2002/) - [Revista de Derecho Tributario Nº 93 – 2001](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-93-2001/) - [Revista de Derecho Tributario Nº 92 – 2001](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-92-2001/) - [Revista de Derecho Tributario Nº 91 – 2001](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-91-2001/) - [Revista de Derecho Tributario Nº 90 – 2001](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-90-2001/) - [Revista de Derecho Tributario Nº 89 – 2000](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-89-2000/) - [Revista de Derecho Tributario Nº 88 – 2000](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-88-2000/) - [Revista de Derecho Tributario Nº 87 – 2000](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-87-2000/) - [Revista de Derecho Tributario Nº 86 – 2000](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-86-2000/) - [Revista de Derecho Tributario Nº 85 – 1999](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-85-1999/) - [Revista de Derecho Tributario Nº 84 – 1999](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-84-1999/) - [Revista de Derecho Tributario Nº 83 – 1999](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-83-1999/) - [Revista de Derecho Tributario Nº 82 – 1999](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-82-1999/) - [Revista de Derecho Tributario Nº 81 – 1998](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-81-1998/) - [Revista de Derecho Tributario Nº 79 – 1998](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-79-1998/) - [Revista de Derecho Tributario Nº 78 – 1998](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-78-1998/) - [Revista de Derecho Tributario Nº 77 – 1997](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-77-1997/) - [Revista de Derecho Tributario Nº 76 – 1997](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-76-1997/) - [Revista de Derecho Tributario Nº 75 – 1997](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-75-1997/) - [Revista de Derecho Tributario Nº 74 – 1997](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-74-1997/) - [Revista de Derecho Tributario Nº 73 – 1996](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-73-1996/) - [Revista de Derecho Tributario Nº 72 – 1996](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-72-1996/) - [Revista de Derecho Tributario Nº 71 – 1996](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-71-1996/) - [Revista de Derecho Tributario Nº 70 – 1996](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-70-1996/) - [Revista de Derecho Tributario Nº 69 – 1995](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-69-1995/) - [Revista de Derecho Tributario Nº 68 – 1995](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-68-1995/) - [Revista de Derecho Tributario Nº 67 – 1995](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-67-1995/) - [Revista de Derecho Tributario Nº 66 – 1995](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-66-1995/) - [Revista de Derecho Tributario Nº 65 – 1994](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-65-1994/) - [Revista de Derecho Tributario Nº 64 – 1994](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-64-1994/) - [Revista de Derecho Tributario Nº 63 – 1994](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-63-1994/) - [Revista de Derecho Tributario Nº 62 – 1994](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-62-1994/) - [Revista de Derecho Tributario Nº 61 – 1993](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-61-1993/) - [Revista de Derecho Tributario Nº 60 – 1993](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-60-1993/) - [Revista de Derecho Tributario Nº 59 – 1993](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-59-1993/) - [Revista de Derecho Tributario Nº 58 – 1993](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-58-1993/) - [Revista de Derecho Tributario Nº 57 – 1992](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-57-1992/) - [Revista de Derecho Tributario Nº 56 – 1992](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-56-1992/) - [Revista de Derecho Tributario Nº 55 – 1992](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-55-1992/) - [Revista de Derecho Tributario Nº 54 – 1992](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-54-1992/) - [Revista de Derecho Tributario Nº 53 – 1991](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-53-1991/) - [Revista de Derecho Tributario Nº 52 – 1991](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-52-1991/) - [Revista de Derecho Tributario Nº 51 – 1991](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-51-1991/) - [Revista de Derecho Tributario Nº 50 – 1991](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-50-1991/) - [Revista de Derecho Tributario Nº 49 – 1988](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-49-1988/) - [Revista de Derecho Tributario Nº 48 – 1987](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-48-1987/) - [Revista de Derecho Tributario Nº 47 – 1985](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-47-1985/) - [Revista de Derecho Tributario Nº 46 – 1985](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-46-1985/) - [Revista de Derecho Tributario Nº 45 – 1985](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-45-1985/) - [Revista de Derecho Tributario Nº 44 – 1985](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-44-1985/) - [Revista de Derecho Tributario Nº 43 – 1984](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-43-1984/) - [Revista de Derecho Tributario Nº 42 – 1971](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-42-1971/) - [Revista de Derecho Tributario Nº 41 – 1971](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-41-1971/) - [Revista de Derecho Tributario Nº 40 – 1971](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-40-1971/) - [Revista de Derecho Tributario Nº 39 – 1971](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-39-1971/) - [Revista de Derecho Tributario Nº 38 – 1970](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-38-1970/) - [Revista de Derecho Tributario Nº 37 – 1970](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-37-1970/) - [Revista de Derecho Tributario Nº 36 – 1970](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-36-1970/) - [Revista de Derecho Tributario Nº 35 – 1970](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-35-1970/) - [Revista de Derecho Tributario Nº 34 – 1970](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-34-1970/) - [Revista de Derecho Tributario Nº 33 – 1969](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-33-1969/) - [Revista de Derecho Tributario Nº 32 – 1969](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-32-1969/) - [Revista de Derecho Tributario Nº 31 – 1969](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-31-1969/) - [Revista de Derecho Tributario Nº 30 – 1969](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-30-1969/) - [Revista de Derecho Tributario Nº 29 – 1969](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-29-1969/) - [Revista de Derecho Tributario Nº 28 – 1969](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-28-1969/) - [Revista de Derecho Tributario Nº 27 – 1968](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-27-1968/) - [Revista de Derecho Tributario Nº 26 – 1968](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-26-1968/) - [Revista de Derecho Tributario Nº 25 – 1968](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-25-1968/) - [Revista de Derecho Tributario Nº 24 – 1968](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-24-1968/) - [Revista de Derecho Tributario Nº 23 – 1968](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-23-1968/) - [Revista de Derecho Tributario Nº 22 – 1968](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-22-1968/) - [Revista de Derecho Tributario Nº 21 – 1967](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-21-1967/) - [Revista de Derecho Tributario Nº 20 – 1967](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-20-1967/) - [Revista de Derecho Tributario Nº 19 – 1967](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-19-1967/) - [Revista de Derecho Tributario Nº 18 – 1967](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-18-1967/) - [Revista de Derecho Tributario Nº 17 – 1967](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-17-1967/) - [Revista de Derecho Tributario Nº 16 – 1967](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-16-1967/) - [Revista de Derecho Tributario Nº 15 – 1966](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-15-1966/) - [Revista de Derecho Tributario Nº 14 – 1966](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-14-1966/) - [Revista de Derecho Tributario Nº 13 – 1966](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-13-1966/) - [Revista de Derecho Tributario Nº 12 – 1966](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-12-1966/) - [Revista de Derecho Tributario Nº 10 – 1966](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-10-1966/) - [Revista de Derecho Tributario Nº 11 – 1966](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-11-1966/) - [Revista de Derecho Tributario Nº 9 – 1965](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-9-1965/) - [Revista de Derecho Tributario Nº 8 – 1965](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-8-1965/) - [Revista de Derecho Tributario Nº 7 – 1965](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-7-1965/) - [Revista de Derecho Tributario Nº 6 – 1965](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-6-1965/) - [Revista de Derecho Tributario Nº 5 – 1965](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-5-1965/) - [Revista de Derecho Tributario Nº 3 – 1964](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-3-1964/) - [Revista de Derecho Tributario Nº 4 – 1965](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-4-1965/) - [Revista de Derecho Tributario Nº 1 – 1964](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-1-1964/) - [Revista de Derecho Tributario Nº 2 – 1964](https://avdt.org.ve/3d-flip-book/revista-de-derecho-tributario-no-2-1964/) - [La desinstitucionalización del impuesto sobre la renta.](https://avdt.org.ve/3d-flip-book/la-desinstitucionalizacion-del-impuesto-sobre-la-renta/) - [Contribuciones a la construcción del Derecho Procesal Tributario en Venezuela. Homenaje al Profesor Alberto Blanco-Uribe Quintero.](https://avdt.org.ve/3d-flip-book/contribuciones-a-la-construccion-del-derecho-procesal-tributario-en-venezuela-homenaje-al-profesor-alberto-blanco-uribe-quintero/) - [AA.VV., Patologías del sistema tributario venezolano. Memorias de las XVIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2019.](https://avdt.org.ve/3d-flip-book/aa-vv-patologias-del-sistema-tributario-venezolano-memorias-de-las-xviii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2019/) - [AA.VV., La tributación en la era de la economía digital. Memorias de las XVII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2018.](https://avdt.org.ve/3d-flip-book/aa-vv-la-tributacion-en-la-era-de-la-economia-digital-memorias-de-las-xvii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2018/) - [AA.VV., IV Jornadas de Derecho Procesal Tributario. Homenaje al Dr. Emilio Pittier Octavio, Asociación Venezolana de Derecho Tributario, Caracas, 2018.](https://avdt.org.ve/3d-flip-book/aa-vv-iv-jornadas-de-derecho-procesal-tributario-homenaje-al-dr-emilio-pittier-octavio-asociacion-venezolana-de-derecho-tributario-caracas-2018/) - [AA.VV., El impuesto sobre la renta. Aspectos de una necesaria reforma. Memorias de las XVI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2017.](https://avdt.org.ve/3d-flip-book/aa-vv-el-impuesto-sobre-la-renta-aspectos-de-una-necesaria-reforma-memorias-de-las-xvi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2017/) - [AA.VV., Tributación municipal. Tema I. Memorias de las XV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2016.](https://avdt.org.ve/3d-flip-book/aa-vv-tributacion-municipal-tema-i-memorias-de-las-xv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2016/) - [AA.VV., Nuevos retos de la fiscalidad internacional. Tema II. Memorias de las XV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2016.](https://avdt.org.ve/3d-flip-book/aa-vv-nuevos-retos-de-la-fiscalidad-internacional-tema-ii-memorias-de-las-xv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2016/) - [AA.VV., Convenios para evitar la doble imposición. Memorias de las XIV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2015.](https://avdt.org.ve/3d-flip-book/aa-vv-convenios-para-evitar-la-doble-imposicion-memorias-de-las-xiv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2015/) - [AA.VV., Tributación y regulación. Memorias de las XIV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2015.](https://avdt.org.ve/3d-flip-book/aa-vv-tributacion-y-regulacion-memorias-de-las-xiv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2015/) - [LA REFORMA DEL CÓDIGO ORGÁNICO TRIBUTARIO DE 2014](https://avdt.org.ve/3d-flip-book/la-reforma-del-codigo-organico-tributario-de-2014/) - [AA.VV., Aduanas en Venezuela y MERCOSUR. Memorias de las XIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/3d-flip-book/aa-vv-aduanas-en-venezuela-y-mercosur-memorias-de-las-xiii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2014/) - [AA.VV., Administración tributaria. En conmemoración a los 20 años del SENIAT. Memorias de las XIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/3d-flip-book/aa-vv-administracion-tributaria-en-conmemoracion-a-los-20-anos-del-seniat-memorias-de-las-xiii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-201/) - [AA.VV., 50 Años de la Revista de Derecho Tributario. Compilación de Estudios publicados en las Revistas No. 51 al No. 100, Asociación Venezolana de Derecho Tributario, Venezuela, 2014.](https://avdt.org.ve/3d-flip-book/aa-vv-50-anos-de-la-revista-de-derecho-tributario-compilacion-de-estudios-publicados-en-las-revistas-no-51-al-no-100-asociacion-venezolana-de-derecho-tributario-venezuela-2014/) - [AA.VV., 70 años del impuesto sobre la renta en Venezuela. Homenaje al Dr. Armando Montilla. Tomo III. Memorias de las XII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/aa-vv-70-anos-del-impuesto-sobre-la-renta-en-venezuela-homenaje-al-dr-armando-montilla-tomo-iii-memorias-de-las-xii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-t/) - [Hevia O., Burt S., Arrendamiento Financiero e Impuesto sobre la Renta: Una aproximación desde la teoría general de la tributación, Asociación Venezolana de Derecho Tributario, Caracas, 2014.](https://avdt.org.ve/3d-flip-book/hevia-o-burt-s-arrendamiento-financiero-e-impuesto-sobre-la-renta-una-aproximacion-desde-la-teoria-general-de-la-tributacion-asociacion-venezolana-de-derecho-tributario-caracas-2014/) - [AA.VV., 70 años del impuesto sobre la renta en Venezuela. Homenaje al Dr. Armando Montilla. Tomo I. Memorias de las XII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/aa-vv-70-anos-del-impuesto-sobre-la-renta-en-venezuela-homenaje-al-dr-armando-montilla-tomo-i-memorias-de-las-xii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tri/) - [AA.VV., 70 años del impuesto sobre la renta en Venezuela. Homenaje al Dr. Armando Montilla. Tomo II. Memorias de las XII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/aa-vv-70-anos-del-impuesto-sobre-la-renta-en-venezuela-homenaje-al-dr-armando-montilla-tomo-ii-memorias-de-las-xii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tr/) - [Korody Tagliaferro, Juan Esteban, Régimen de los intangibles en el Derecho positivo venezolano, Asociación Venezolana de Derecho Tributario, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/korody-tagliaferro-juan-esteban-regimen-de-los-intangibles-en-el-derecho-positivo-venezolano-asociacion-venezolana-de-derecho-tributario-caracas-2013/) - [Sánchez González, Salvador, El impuesto sobre la renta en la jurisprudencia del Tribunal Supremo de Justicia (2000-2012), Editorial Melvin, 2ª edición, Caracas, 2013.](https://avdt.org.ve/3d-flip-book/sanchez-gonzalez-salvador-el-impuesto-sobre-la-renta-en-la-jurisprudencia-del-tribunal-supremo-de-justicia-2000-2012-editorial-melvin-2a-edicion-caracas-2013/) - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo I: Derecho tributario sustantivo. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/3d-flip-book/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-i-derecho-tributario-sustantivo-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-der/) - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo II: Derecho procesal tributario. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/3d-flip-book/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-ii-derecho-procesal-tributario-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-dere/) - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo III: Principios constitucionales e ilícitos tributarios. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/3d-flip-book/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-iii-principios-constitucionales-e-ilicitos-tributarios-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asoci/) - [AA.VV., 30 Años de la Codificación del Derecho Tributario Venezolano. Tomo IV: Conferencias magistrales. Memorias de las XI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2012.](https://avdt.org.ve/3d-flip-book/aa-vv-30-anos-de-la-codificacion-del-derecho-tributario-venezolano-tomo-iv-conferencias-magistrales-memorias-de-las-xi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho/) - [Abache Carvajal, Serviliano, La atipicidad de la «presunción» de legitimidad del acto administrativo y la carga de la prueba en el proceso tributario, Editorial Jurídica Venezolana - Fundación Estudios de Derecho Administrativo, Colección Estudios Jurídicos No. 93, Caracas, 2012.](https://avdt.org.ve/3d-flip-book/abache-carvajal-serviliano-la-atipicidad-de-la-presuncion-de-legitimidad-del-acto-administrativo-y-la-carga-de-la-prueba-en-el-proceso-tributario-editorial-juridica-venezolana-fundaci/) - [Sánchez González, Salvador, El procedimiento de fiscalización y determinación de la obligación tributaria. Actualizado a la jurisprudencia, Fundación Estudios de Derecho Administrativo, Caracas, 2012.](https://avdt.org.ve/3d-flip-book/sanchez-gonzalez-salvador-el-procedimiento-de-fiscalizacion-y-determinacion-de-la-obligacion-tributaria-actualizado-a-la-jurisprudencia-fundacion-estudios-de-derecho-administrativo-caracas-2012/) - [Weffe H., Carlos E., Anotaciones sobre la Defraudación Tributaria en el Impuesto al Valor Agregado, Asociación Venezolana de Derecho Tributario, Serie: Monografías Tributarias 2, Caracas, 2011.](https://avdt.org.ve/3d-flip-book/weffe-h-carlos-e-anotaciones-sobre-la-defraudacion-tributaria-en-el-impuesto-al-valor-agregado-asociacion-venezolana-de-derecho-tributario-serie-monografias-tributarias-2-caracas-2011/) - [AA.VV., Propuestas para una reforma tributaria en Venezuela. Relatoría tema I, Memorias de las X Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2011.](https://avdt.org.ve/3d-flip-book/aa-vv-propuestas-para-una-reforma-tributaria-en-venezuela-relatoria-tema-i-memorias-de-las-x-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2011/) - [AA.VV., Propuestas para una reforma tributaria en Venezuela. Tema I: Propuestas para una reforma tributaria en Venezuela. Memorias de las X Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2011.](https://avdt.org.ve/3d-flip-book/aa-vv-propuestas-para-una-reforma-tributaria-en-venezuela-tema-i-propuestas-para-una-reforma-tributaria-en-venezuela-memorias-de-las-x-jornadas-venezolanas-de-derecho-tributario-asociacion-venez/) - [AA.VV., Propuestas para una reforma tributaria en Venezuela. Tema II: Armonización tributaria. Memorias de las X Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2011.](https://avdt.org.ve/3d-flip-book/aa-vv-propuestas-para-una-reforma-tributaria-en-venezuela-tema-ii-armonizacion-tributaria-memorias-de-las-x-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario/) - [AA.VV., Temas de Actualidad Tributaria. Libro Homenaje A Jaime Parra Pérez, Asociación Venezolana de Derecho Tributario - Academia de Ciencias Políticas y Sociales, Caracas, 2009.](https://avdt.org.ve/3d-flip-book/aa-vv-temas-de-actualidad-tributaria-libro-homenaje-a-jaime-parra-perez-asociacion-venezolana-de-derecho-tributario-academia-de-ciencias-politicas-y-sociales-caracas-2009/) - [AA.VV., El impuesto al valor agregado y el régimen aduanero venezolano. Memorias de las IX Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2009.](https://avdt.org.ve/3d-flip-book/aa-vv-el-impuesto-al-valor-agregado-y-el-regimen-aduanero-venezolano-memorias-de-las-ix-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2009/) - [AA.VV., Memorias XXIV Jornadas Latinoamericanas de Derecho tributario, tema I, Asociación Venezolana de Derecho Tributario - Instituto Latinoamericano de Derecho Tributario, Venezuela, 2008.](https://avdt.org.ve/3d-flip-book/aa-vv-memorias-xxiv-jornadas-latinoamericanas-de-derecho-tributario-tema-i-asociacion-venezolana-de-derecho-tributario-instituto-latinoamericano-de-derecho-tributario-venezuela-2008/) - [AA.VV., Memorias XXIV Jornadas Latinoamericanas de Derecho tributario, tema II, Asociación Venezolana de Derecho Tributario - Instituto Latinoamericano de Derecho Tributario, Venezuela, 2008.](https://avdt.org.ve/3d-flip-book/aa-vv-memorias-xxiv-jornadas-latinoamericanas-de-derecho-tributario-tema-ii-asociacion-venezolana-de-derecho-tributario-instituto-latinoamericano-de-derecho-tributario-venezuela-2008/) - [AA.VV., Jornadas Internacionales. Cuestiones actuales de Derecho Tributario, Fundación Estudios de Derecho Administrativo, Caracas, 2007.](https://avdt.org.ve/3d-flip-book/aa-vv-jornadas-internacionales-cuestiones-actuales-de-derecho-tributario-fundacion-estudios-de-derecho-administrativo-caracas-2007/) - [AA.VV, Temas de Derecho penal económico. Homenaje a Alberto Arteaga Sánchez, Asociación Venezolana de Derecho Tributario, Caracas, 2006.](https://avdt.org.ve/3d-flip-book/aa-vv-temas-de-derecho-penal-economico-homenaje-a-alberto-arteaga-sanchez-asociacion-venezolana-de-derecho-tributario-caracas-2006/) - [AA.VV., Tributación municipal y exacciones parafiscales. Memorias de las VIII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2006.](https://avdt.org.ve/3d-flip-book/aa-vv-tributacion-municipal-y-exacciones-parafiscales-memorias-de-las-viii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2006/) - [AA.VV., Temas sobre Tributación Municipal en Venezuela, Asociación Venezolana de Derecho Tributario, Caracas, 2005.](https://avdt.org.ve/3d-flip-book/aa-vv-temas-sobre-tributacion-municipal-en-venezuela-asociacion-venezolana-de-derecho-tributario-caracas-2005/) - [Carmona Borjas, Juan Cristóbal, Descentralización fiscal estadal en Venezuela, Asociación Venezolana de Derecho Tributario, Caracas, 2005.](https://avdt.org.ve/3d-flip-book/carmona-borjas-juan-cristobal-descentralizacion-fiscal-estadal-en-venezuela-asociacion-venezolana-de-derecho-tributario-caracas-2005/) - [AA.VV., Contencioso Tributario Hoy. Jornadas Internacionales, tomo I, Fundación Estudios de Derecho Administrativo - Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/3d-flip-book/aa-vv-contencioso-tributario-hoy-jornadas-internacionales-tomo-i-fundacion-estudios-de-derecho-administrativo-asociacion-venezolana-de-derecho-tributario-caracas-2004/) - [AA.VV., Contencioso Tributario Hoy. Jornadas Internacionales, tomo II, Fundación Estudios de Derecho Administrativo - Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/3d-flip-book/aa-vv-contencioso-tributario-hoy-jornadas-internacionales-tomo-ii-fundacion-estudios-de-derecho-administrativo-asociacion-venezolana-de-derecho-tributario-caracas-2004/) - [AA.VV., Imposición al Valor Agregado (IVA) en Venezuela, Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/3d-flip-book/aa-vv-imposicion-al-valor-agregado-iva-en-venezuela-asociacion-venezolana-de-derecho-tributario-caracas-2004/) - [AA.VV., El Contencioso Tributario (tema I). Facultades de la Administración Tributaria y derechos y garantías de los contribuyentes (tema II), Memorias de las VII Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2004.](https://avdt.org.ve/3d-flip-book/aa-vv-el-contencioso-tributario-tema-i-facultades-de-la-administracion-tributaria-y-derechos-y-garantias-de-los-contribuyentes-tema-ii-memorias-de-las-vii-jornadas-venezolanas-de-derecho-tribu/) - [AA.VV., Índice General de la Revista de Derecho Tributario, Edición Especial, 1 – 100, 1964-2003, Asociación Venezolana de Derecho Tributario, Caracas, 2003.](https://avdt.org.ve/3d-flip-book/aa-vv-indice-general-de-la-revista-de-derecho-tributario-edicion-especial-1-100-1964-2003-asociacion-venezolana-de-derecho-tributario-caracas-2003/) - [AA.VV., 60 años de imposición a la renta en Venezuela: Evolución histórica y estudios de la ley vigente. En homenaje a los Ex-Presidentes de la A.V.D.T, Asociación Venezolana de Derecho Tributario, Caracas, 2003.](https://avdt.org.ve/3d-flip-book/aa-vv-60-anos-de-imposicion-a-la-renta-en-venezuela-evolucion-historica-y-estudios-de-la-ley-vigente-en-homenaje-a-los-ex-presidentes-de-la-a-v-d-t-asociacion-venezolana-de-derecho-tributario-ca/) - [AA.VV., Estudios sobre la reforma del Código Orgánico Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2002.](https://avdt.org.ve/3d-flip-book/aa-vv-estudios-sobre-la-reforma-del-codigo-organico-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2002/) - [Van Der Velde Hedderich, Ilse, In memoriam: Ilse van der Velde Hedderich (compilación seleccionada de trabajos publicados e inéditos), Asociación Venezolana de Derecho Tributario, Caracas, 2001.](https://avdt.org.ve/3d-flip-book/van-der-velde-hedderich-ilse-in-memoriam-ilse-van-der-velde-hedderich-compilacion-seleccionada-de-trabajos-publicados-e-ineditos-asociacion-venezolana-de-derecho-tributario-caracas-2001/) - [AA.VV., Comentarios a la Ley de Impuesto Sobre la Renta de 1999. Ciclo de Conferencias dictadas en la Academia de Ciencias Políticas y Sociales del 27 al 29 de junio de 2000, Academia de Ciencias Políticas y Sociales - Asociación Venezolana de Derecho Tributario, Serie Evento 15, Caracas, 2000.](https://avdt.org.ve/3d-flip-book/aa-vv-comentarios-a-la-ley-de-impuesto-sobre-la-renta-de-1999-ciclo-de-conferencias-dictadas-en-la-academia-de-ciencias-politicas-y-sociales-del-27-al-29-de-junio-de-2000-academia-de-ciencias-poli/) - [AA.VV., Homenaje a José Andrés Octavio, Asociación Venezolana de Derecho Tributario, Caracas, 1999.](https://avdt.org.ve/3d-flip-book/aa-vv-homenaje-a-jose-andres-octavio-asociacion-venezolana-de-derecho-tributario-caracas-1999/) - [AA.VV., Temas Tributarios. Compilación de estudios y sentencias publicadas en las Revistas de Derecho Tributario del No. 1 al 50, Asociación Venezolana de Derecho Tributario, Caracas, 1999.](https://avdt.org.ve/3d-flip-book/aa-vv-temas-tributarios-compilacion-de-estudios-y-sentencias-publicadas-en-las-revistas-de-derecho-tributario-del-no-1-al-50-asociacion-venezolana-de-derecho-tributario-caracas-1999/) - [AA. VV, La administración tributaria y los derechos de los contribuyentes. Homenaje a la memoria de Ilse van der Velde, Fundación Estudios de Derecho Administrativo, Caracas, 1998.](https://avdt.org.ve/3d-flip-book/aa-vv-la-administracion-tributaria-y-los-derechos-de-los-contribuyentes-homenaje-a-la-memoria-de-ilse-van-der-velde-fundacion-estudios-de-derecho-administrativo-caracas-1998/) - [AA.VV., Régimen impositivo de las actividades petroleras, mineras y servicios conexos. Doble tributación internacional. Memorias de las IV Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1998.](https://avdt.org.ve/3d-flip-book/aa-vv-regimen-impositivo-de-las-actividades-petroleras-mineras-y-servicios-conexos-doble-tributacion-internacional-memorias-de-las-iv-jornadas-venezolanas-de-derecho-tributario-asociacion-venezo/) - [AA.VV., Comentarios al Código Orgánico Tributario 1994, Asociación Venezolana de Derecho Tributario, Caracas, 1995.](https://avdt.org.ve/3d-flip-book/aa-vv-comentarios-al-codigo-organico-tributario-1994-asociacion-venezolana-de-derecho-tributario-caracas-1995/) - [Meneses Corona, Jorge E., Diez Temas sobre Derecho financiero y Derecho tributario, Editorial Jurídica Venezolana, Serie Colección Estudios Jurídicos 53, Caracas, 1991.](https://avdt.org.ve/3d-flip-book/meneses-corona-jorge-e-diez-temas-sobre-derecho-financiero-y-derecho-tributario-editorial-juridica-venezolana-serie-coleccion-estudios-juridicos-53-caracas-1991/) - [AA.VV., Reforma tributaria: tributación directa, tributación indirecta, Administración tributaria. Memorias de las III Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1989.](https://avdt.org.ve/3d-flip-book/aa-vv-reforma-tributaria-tributacion-directa-tributacion-indirecta-administracion-tributaria-memorias-de-las-iii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-trib/) - [AA.VV., Tributación Municipal (tema I). Memorias de las II Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1987.](https://avdt.org.ve/3d-flip-book/a-vv-tributacion-municipal-tema-i-memorias-de-las-ii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1987/) - [AA.VV., Transgresiones al principio de legalidad tributaria (tema II). Memorias de las II Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1987.](https://avdt.org.ve/3d-flip-book/aa-vv-transgresiones-al-principio-de-legalidad-tributaria-tema-ii-memorias-de-las-ii-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1987/) - [AA.VV., Ponencias I Jornadas Venezolanas de Derecho Tributario. Memorias de las I Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1985.](https://avdt.org.ve/3d-flip-book/aa-vv-ponencias-i-jornadas-venezolanas-de-derecho-tributario-memorias-de-las-i-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1985/) - [AA.VV., Seminario sobre el Código Orgánico Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1983.](https://avdt.org.ve/3d-flip-book/aa-vv-seminario-sobre-el-codigo-organico-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1983/) - [Contreras Quintero, Florencio, Disquisiciones Tributarias, Editorial Universidad de Los Andes, Mérida, 1969.](https://avdt.org.ve/3d-flip-book/contreras-quintero-florencio-disquisiciones-tributarias-editorial-universidad-de-los-andes-merida-1969/) - [AA.VV., Programa I Jornadas Venezolanas de Derecho Tributario. Memorias de las I Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 1985.](https://avdt.org.ve/3d-flip-book/aa-vv-programa-i-jornadas-venezolanas-de-derecho-tributario-memorias-de-las-i-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-1985/) - [AA.VV., Impuesto sobre la renta e ilícitos tributarios, Memorias de las VI Jornadas Venezolanas de Derecho Tributario, Asociación Venezolana de Derecho Tributario, Caracas, 2002.](https://avdt.org.ve/3d-flip-book/aa-vv-impuesto-sobre-la-renta-e-ilicitos-tributarios-memorias-de-las-vi-jornadas-venezolanas-de-derecho-tributario-asociacion-venezolana-de-derecho-tributario-caracas-2002/) ## Categorías - [Webinars](https://avdt.org.ve/category/webinars/) - [Eventos](https://avdt.org.ve/category/eventos/) - [Biblioteca](https://avdt.org.ve/category/biblioteca/) - Biblioteca digital. - [Jornadas](https://avdt.org.ve/category/biblioteca/jornadas/) - [Revistas](https://avdt.org.ve/category/biblioteca/revistas/) - 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[Determinación del Valor de los Activos](https://avdt.org.ve/tag/determinacion-del-valor-de-los-activos/) - [Elecciones presidenciales en EEUU](https://avdt.org.ve/tag/elecciones-presidenciales-en-eeuu/) - [Activismo judicial](https://avdt.org.ve/tag/activismo-judicial/) - [Precios de Transferencia](https://avdt.org.ve/tag/precios-de-transferencia/) - [Distorsiones del mercado venezolano](https://avdt.org.ve/tag/distorsiones-del-mercado-venezolano/) - [Deducibilidad](https://avdt.org.ve/tag/deducibilidad/) - [Demanda de nulidad](https://avdt.org.ve/tag/demanda-de-nulidad/) - [Perspectivas económicas](https://avdt.org.ve/tag/perspectivas-economicas/) - [Fiscalizaciones](https://avdt.org.ve/tag/fiscalizaciones/) - [Aduanas](https://avdt.org.ve/tag/aduanas/) - [Política](https://avdt.org.ve/tag/politica/) - [Revolución Digital](https://avdt.org.ve/tag/revolucion-digital/) - [COVID-19](https://avdt.org.ve/tag/covid-19/) - [Pérdidas Fiscales](https://avdt.org.ve/tag/perdidas-fiscales/) - [Obligaciones](https://avdt.org.ve/tag/obligaciones/) - [Debetes tributarios](https://avdt.org.ve/tag/debetes-tributarios/) - [Inversiones](https://avdt.org.ve/tag/inversiones/) - [Pandemia](https://avdt.org.ve/tag/pandemia/) - [Doble Tributación](https://avdt.org.ve/tag/doble-tributacion/) - [Petróleo](https://avdt.org.ve/tag/petroleo/) - [Medidas Fiscales](https://avdt.org.ve/tag/medidas-fiscales/) - [España](https://avdt.org.ve/tag/espana/) - [Fiscalidad Electrónica](https://avdt.org.ve/tag/fiscalidad-electronica/) - [Factura fiscal](https://avdt.org.ve/tag/factura-fiscal/) - [Recursos y fiscalizaciones.](https://avdt.org.ve/tag/recursos-y-fiscalizaciones/) ## Categories - [Jornadas](https://avdt.org.ve/3d-flip-book-category/jornadas/) - Jornadas - [Revistas](https://avdt.org.ve/3d-flip-book-category/revistas/) - Revistas - [Libros](https://avdt.org.ve/3d-flip-book-category/libros/) - Libros - [Miembros](https://avdt.org.ve/3d-flip-book-category/miembros/)