Regulación jurídica de los procedimientos administrativos tributarios. Una visión desde el escenario de reforma económica en Cuba

• Author: Esp. Damaris Carbonell Martínez
• Position: Fiscal Provincial en Granma, profesora Auxiliar de Derecho Económico y Derecho Financiero del Departamento de Derecho de la Facultad de Ciencias Económicas y Sociales de la UDG. Desde el 2004 al 2012 Asesora Jurídica de la Oficina Nacional de Administración Tributaria en Granma. Presidenta del capítulo de la Sociedad Científica de Derecho ...
• Pages: 65-102

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Regulación jurídica de los procedimientos

administrativos tributarios. Una visión desde el

escenario de reforma económica en Cuba

Legal regulation of tributary administrative

procedures. A vision from the stage of economic

reform in Cuba





ESP. DAMARIS CARBONELL MARTÍNEZ*

CUBA

Sumario

 



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   

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Artículos / 

Resumen















Palabras clave



Abstract

e tributary administrative procedures include the constant interaction of the subjects to

make the collection of the tax credit eective, for which the tax authority enjoys innumerable

privileges recognized in the legislation and the proof lead to consider that the test occupies

an essential place in the collection of the tributes. erefore, analyzing the treatment of this

issue in Cuba from a legal perspective, responds to the objective of this article conceived in

the context of economic and social transformations that the country is going through.

Keywords

Administrative procedures, tax procedures, proof.

II. Líneas introductorias







 





 



  et. al 

Curso de Derecho Tributario 



  Derecho Tributario. Consideraciones económicas y jurídicas,

   Derecho Tributario



CUBALEX



Artículos / 





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

 

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    

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

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         

 





Derecho Fiscal    



 op. citCurso de Derecho

adminsitrativo

 







op. cit

 

op. cit

 Consecuencias de la jurisprudencia constitucional sobre el derecho financiero

y tributario, 

 





CUBALEX



Artículos / 





        

 



 

 

























    



     











 El principio del proceso debido”

 

  



 Ídem.

 Revista Foro, Nueva Época

 Ídem.

 





 Cfr.

CUBALEX



Artículos / 

II.1. Notas teóricas necesarias sobre el procedimiento administrativo



         

  

    

 

   





         



         

19 





        

     



eri factum      

          

       







 

 Nuevo Derecho Fiscal y Administrativo



    Manual de Derecho Tributario    



 ,  Fundamentos del Derecho procesal civil

 Tratado de Derecho Administrativo, La defensa del usuario y del administrado,



 



    

  





 

 Los recursos administrativos…op. cit..

  Los

recursos administrativos…

CUBALEX



Artículos / 

   

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           

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

 Manual de Derecho Administrativo

 Revista de la Facultad de Ciencias Jurídicas

y Políticas de la Universidad Central de Venezuela

 

  El procedimiento administrativo como garantía jurídica  

 

 Derecho Procesal Administrativo

 Principios de Derecho Tributario

CUBALEX



Artículos / 

      

         

            

        



          

         

    

     

        



   

   

        

  

 

 

El procedimiento administrativo como garantía jurídica. op. cit. p. 55.

 









    

 



, , Tratado de Derecho Administrativo,



   



     

   





          

       















      …” ,

a Teoría de la Seguridad Jurídica



   op. cit, 

CUBALEX



Artículos / 

  



 

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     

    

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

         

      





 



   ”op.

it, . 

 



    

           Derecho

Procesal Administrativo, op. cit. 

  

 Actos y procedimientos administrativosop. cit 

   

        

Tratado de Derecho Administrativ

op. cit

      

     

   



   

Tratado de Derecho Administrativop. cit

  ”



dem

CUBALEX



Artículos / 

         





     

 

iter,    

    

        

   









          

pos  

     

inversión de la carga de la prueba



  



  



  

  



  Es la iniciativa de la Administración la

que produce el establecimiento de una sanción y es la Administración quien debe probar las situaciones de

hecho que pueden provocar la aplicación de esa sanción,  La carga de la prueba en

el Derecho Administrativo, op. cit

 Siendo el interesado quien inicia el procedimiento,

siendo el interesado quien va a obtener una decisión de la Administración en concordancia con el derecho que

pretende, no hay duda de que la carga de la prueba le corresponde al solicitante.,

La carga de la prueba en el Derecho Administrativo, op. cit

    “la

presunción de legitimidad del acto administrativo no invierte la carga de la prueba”, ampliar en 

La carga de la prueba, , 

 

         

   ”, 







     

     

CUBALEX



Artículos / 















    

  

     































        

       

 

     

     

El procedimiento administrativo como garantía jurídica, op. cit

 El procedimiento administrativo

 El procedimiento administrativo

llo 



 La presunzione di legitimà degli atti amministrativi  

La carga de la pr ueba



CUBALEX



Artículos / 

  

in dubio pro libertate50.









 el principio inquisitivo

o de ocialidad y el principio de la verdad material. 



  

    

      

ex ocio

 

   











 



 Tratado de Derecho Administrativo, op. cit, 

    

  In dubio pro libertate In dubio pro

libértate, Manual de derecho administrativo

  

Tratado de Derecho Administrativo, op. cit

 

Comprende el

reconocimiento de derechos tales como a ser oído, que implica otros tales como el derecho a ser notificado, el

derecho a obtener copias de las actuaciones, el derecho a presentar alegatos escritos, el derecho a aportar prue-

bas, el derecho a examinar el expediente-contienda aún que prevalece en el procedimiento administrativo al

ser estos reservados y persistir notables limitacioneLa carga de la prueba en el Derecho

Administrativo, op. cit

 Actos y procedimientos administrativosop. cit

 

 







Actos y procedimientos administrativosop. cit

 El procedimiento administrativo como garantía jurídicaop. cit

 Ídem.

CUBALEX



Artículos / 









       

      



    





           



   

   









    

  

”, op. cit

     Deber de

buena administración y derecho al procedimiento

administrativo debido. Las bases constitucionales del

procedimiento administrativo y del

ejercicio de la discrecionalidad,      



    



Cuadernos de

Derecho Público



 Algunos aspectos del procedimiento administrativo en Venezuelaop. cit

 Tratado de Derecho administrativo, op. cit, 

 

      

      

      

Derecho procesal administrativo



 Algunos aspectos del procedimiento administrativo en Venezuelaop. cit. 

    

    

  



    

     

Tratado de Derecho administrativo, op. cit, 

       

  

Tratado de Derecho administrativo, op. cit, 

CUBALEX



Artículos / 





  

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    

 

    





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



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

  









 

    in dubio pro libertate

 supra      

  

  





      



,      

 







           



 Tratado de Derecho administrativo, op. cit

 

 op. cit

 Derecho procesal administrativoop. cit

 op. cit.

CUBALEX



Artículos / 

        

     



    



   



II.2. Acercamiento a criterios teóricos sobre los procedimientos

administrativos tributarios

         



 









 

   





      

     

    

72





 

”, Revista Chilena de Derecho, Vol.32 No.2, 

  



Curso de Derecho Financiero Español 

Teoría de la seguridad jurídica,  









 Derecho tributario, Parte general Tomo III



 et. alApuntes de Derecho Financiero cubano



 Ídem, 

CUBALEX



Artículos / 





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    



  La pr ueba en el Derecho Tributario  

Los fundamentos de la prueba en el procedimiento de gestión tributaria,

en el tributo y su aplicación: perspectivas para el siglo XXI



  op. cit,

 Código Tributario y procedimientos de gestión





 Ídem,

 

   

CUBALEX



Artículos / 

     

       

        

           







      

 



 

    







   









 

         



 

 











iter 

Código Tributario y procedimientos de gestión, op. cit., 

    La presunción en el procedimiento administrativo

tributario,



    

  



pdf, 

  Nuevo Derecho Procesal Fiscal y Administrativoop. cit

CUBALEX



Artículos / 







     



     ut

supra,  



     



 







     

      







     

       



     



 La revisión judicial de los actos de la Administración Tributaria



 



 

  

    

Derecho tributario, Tomo Iop. cit

       



             



Derecho tributario, Tomo IIop. cit

 Curso de Derecho Financiero Tributarioop.cit 

 El Procedimiento de Gestión Tributaria  

           



 Ídem.

 



CUBALEX



Artículos / 









    

    

concordato88 



ex lege



     

      





II.2.1. Principales características de los procedimientos en sede tributaria

     

    

   





 

 





 





Revista Jurídica Argentina La Ley,  



            

    

         

       

 





 





 

 Nuevo Derecho Procesal Fiscal y Administrativoop. cit

 Ídem,

CUBALEX



Artículos / 

 

 

      



 





 

 







   





  

  

      



   







II.2.2. Principios informadores de los procedimientos administrativos

tributarios





      

 Curso de Derecho Financiero y Tributario

  

El Procedimiento de Gestión Tributaria,



 Ídem.

    

Bases para un debido proceso tributario: tres teorías acerca de la relación entre el Estado y los contri-

buyentes, op. cit, 

 De los principios de justicia que gobiernan la tributación (igualdad y equidad.)



CUBALEX



Artículos / 

 







    

      

  







   







100 







 





        



         



     



      

Derecho Tributarioop. cit

 Sistema sancionatorio tributario. Inspecciones y delitos

 Derecho tributario, op.

cit

 E   Hacienda Pública y Derecho



 

op. cit, .

 Teoría de la seguridad jurídica, op. cit  

 

   

Fiscalización Tributaria. Sustento de Operaciones

   



 Código Tributario y procedimientos de gestión, op. cit, 

CUBALEX



Artículos / 

 



  



         





 













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           

 

 , Rafael, Curso de Derecho Financiero y Derecho Tributario, op. cit

 Ídem.

    



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CUBALEX



Artículos / 

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

       











     



  

     







    



  Derecho fiscal, op. cit   Nuevo

Derecho Procesal Fiscal y Administrativoop. cit

  

   

       







Derecho fiscal, op. cit

   





”, Revista



    ”, Revista Derecho y Sociedad

No. 27,   http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/17150

 

 Ídem.

 





   

 

Introducción al estudio del Derecho Tributario mexicano, 

      ss  

Derecho fiscal, op. cit

CUBALEX



Artículos / 









      





  





   









  

      





   



   Presunciones y ficciones en el derecho tributario 



          

         





 



  Tipicidad y legalidad en el Derecho Tributario”    



Exigencias de la seguridad jurídica en materia tributaria, op. cit



La Prueba en el Derecho Tributario



posteriori

 

La prueba en el Derecho

Tributario, Ed.

  





 

     

        

CUBALEX



Artículos / 

   

 



onus probandi

        





 















    

    

 



     



 





El principio de

seguridad jurídica en el derecho tributario;  

La justicia fiscal y el impuesto sobre la renta, Universidad de Santiago de Compostela. España,

1973, 

        

          

 , Ro-

drigo; Manuel; VARGAS VARGAS,  

La prueba en el derecho tributario reflexiones desde la perspectiva de sus principios estructurales,







  

La

Prueba en el Derecho Tributario, op. cit, .   



 Los fundamentos de la prueba en el procedimiento de gestión tributaria, en el

tributo y su aplicación: perspectivas para el siglo XXIop. cit; 

CUBALEX



Artículos / 





II.2.3. Reseña sobre la scalización como muestra de los poderes de

vericación y cuanticación

        



     



            

     



      















      













op. cit

      







Reflexiones en torno a la prueba en el Derecho Tributarioop. cit,

            

Determinación de la Base Pre-

sunta, 

       





op. cit. 

 Código Tributario y procedimientos de gestión

op. cit

CUBALEX



Artículos / 

     







        

  



            

    

    









   













      





 Ídem

     

    

 



  



Diritto Tributario, Steuerrecht, 



evista de Jurisprudencia Argentina, sección doctrina, 1947-11I, 12.

  

 

   

           

       

   



 

Derecho fiscal, op. cit

CUBALEX



Artículos / 

 













   



ex

ocio

        

  

 supra,



        



II. Regulación jurídica de los procedimientos

administrativos tributarios en la Ley 113 y

el Decreto 308. Breve antesala



 



         

    

   

 

     





 Código Tributario y procedimientos de gestión, op. cit, p.61.

 op. cit





CUBALEX



Artículos / 







      

 

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

   Maestría Internacional en Administración Tributaria y Ha-

cienda Pública, 

 Ídem

 Ibídem

  Primer Por Cuanto de la Ley 113 de 2012. “L    

   

  

    



CUBALEX



Artículos / 





 





       







 

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



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        

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    

      

   

 

        





        







 







CUBALEX



Artículos / 











  

  

   

           

   





III.1. Referencia crítica al tratamiento normativo de los

procedimientos tributarios. Especial mención a la prueba







 





        

 

       



    

   evista CUBALEX No.33, Año 16, Tercer Época,

       



   

 

        

 



        







”, 

Sobre

la prueba en el Derecho mexicano del trabajo, e



CUBALEX



Artículos / 





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

 Curso de Derecho Financiero y Tributario, op. cit,

 Ídem.





 





CUBALEX



Artículos / 

       

           

  

      

  

      













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       

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 

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 

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

       

      

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CUBALEX

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Artículos / 



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 

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  

    

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           

         

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     



  

op. cit, 

CUBALEX



Artículos / 

      









    



 











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    



      

      



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      

    

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

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

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CUBALEX

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Artículos / 

            

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

    

Documento prueba de cara al iter

sucesorio en sede agraria”, op. cit,

  

          





CUBALEX



Artículos / 



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   

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

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 Ídem.

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CUBALEX

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Artículos / 

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

     

         

         

La revisión judicial de los actos de la Administración Tributaria

op. cit. 

.,



CUBALEX



Artículos / 



  

      





IV. Reexión nal

      

   

   



 













op. cit, pp.148-150.

