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Dispensa Tributaria de bienes confiscados sujetos a registro

Dispensa Tributaria de bienes confiscados sujetos a registro


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About the Book

La extinción de impuestos sobre bienes confiscados a favor del Estado generalmente de vehículos automotores, dispuestos en fallos relacionados a la lucha contra el trafico ilícito de sustancias controladas, ha generado inseguridad jurídica; La Dirección de Control y Administración de Bienes Incautados DIRCABI encargada del saneamiento de la documentación hasta su registro a favor del Consejo Nacional de Lucha contra el Trafico Ilícito de Drogas CONALTID y los Gobiernos Municipales de radicatoria del vehículo, ante evidentes contradicciones, pues la Ley 913 que dispone la extinción tributaria contradice al Código Tributario Boliviano el cual no reconoce entre sus causales de extinción de impuestos la "confiscación" o la "orden judicial". El presente trabajo con enfoque municipal, propone la modificación de la Ley 913 dando curso a la "exención no así a la "extinción" como erróneamente se consigna actualmente, pues siendo el fin la inscripción de los vehículos a nombre del CONALTID, este al constituirse en una entidad publica es beneficiaria de la exención de impuestos. De esa manera otorgar seguridad jurídica en el proceso de saneamiento de bienes confiscados sujetos a registro.


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Product Details
  • ISBN-13: 9786202812092
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editorial Academica Espanola
  • Height: 229 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 152 mm
  • ISBN-10: 6202812095
  • Publisher Date: 22 Oct 2020
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 145 gr


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