Venezuela:
Competence Of Tax Authorities Challenged
03 February 1998
by
Deloitte & Touche LLP
To print this article, all you need is to be registered or login on Mondaq.com.
On 27 October 1997, a Superior Administrative Tribunal declared null an assessment made by a special unit of the National Integrated Tax Administration Service (SENIAT). The Court ruled that the entire operational structure of SENIAT is illegal because the National Tax Superintendent lacked competence to create and regulate such special tax units. The tax authorities have appealed this decision to the Supreme Court of Justice on grounds that the judge exceeded his powers.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Deirdre Silberstein, Washington, on +1 202 955 4000
Visit the Deloitte & Touche website at Click Contact Link
Law 14,063/2020, originated from the Provisional Measure 983/2020 ("MP"), was sanctioned by the president Jair Bolsonaro and published in September 24.
Para emprender, todo empresario necesita herramientas de calidad, que impulsen su negocio. Una de estas herramientas es el manejo correcto del dinero. Eduardo Ballesteros de BFG