Ilegalidad del Reglamento para determinar elementos esenciales del Impuesto a la Herencia
Author | Javier bustos |
Caso IMPUESTOS SOBRE HERENCIAS Y LEGADOS Se presenta una acción Pública de Inconstitucionalidad de los artículos 54, 57, 59 y 63 del Reglamento a la Ley de Régimen Tributario Interno, contenido en el decreto ejecutivo No. 374 Posteriormente, el 14 de abril del 2011, el Dr. Alexis Mera, en su calidad de Secretario Nacional Jurídico del Presidente de la República, presentó una contestación a la demanda.
FUNDAMENTOS DE HECHO Los artículos impugnados establecen elementos esenciales del Impuesto a la Renta proveniente de herencias y legados, como la base imponible, deducciones, sanciones por incumplimiento. Esto viola el principio de reserva de ley para materia tributaria contenido en la Constitución y en el Código Tributario Adicionalmente, un artículo genera doble deducción al contribuyente Argumentación de la Demanda Establecer deducciones, objeto del impuesto y base imponible de un impuesto por medio de un reglamento es una violación al principio de legalidad. La ley no puede simplemente establecer directivas generales, debe contener los elementos básicos y estructurales del tributo. No pueden delinearse aspectos estructurales del tributo por el ejecutivo, por más que exista delegación legal, ya que la Constitución no autoriza. Se establece...
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