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Decision N° 00569 issued by the Political-Administrative Chamber

The Political-Administrative Chamber of the Supreme Tribunal of Justice issued Decision N° 00569 dated May 17, 2017. Said decision modified the criterion of the Tribunal contained in Decision N° 01641, dated October 3, 2007 [Case: Trabajos Industriales y Mecánicos, C.A., (TRIMECA)], in relation to the summons to the Municipality’s Attorney in contentious tax processes.  

 

In the aforesaid Decision N° 00569, the Chamber stated that the notices to the Municipality’s Attorney (Síndico Procurador Municipal), by virtue of the filing of Contentious Tax Appeals, must be made in accordance with article 153 of the Organic Law of the Municipal Power in force, in spite of the fact that article 274 of the Organic Tax Code (“OTC”) does not provide for the concept of summons, but it refers to “legal notices” (“notificaciones de ley”).

 

In this connection, the relevant Superior Court for Contentious Tax Matters must allow the elapsing of 45 calendar days after the last notice related to the filing of the Contentious Tax Appeal is placed on record in the judicial file. After the elapsing of said period, the period of time for admission of the appeal will begin, as per article 274 of the OTC; within such period of time, the Municipality’s Attorney may oppose the admission of the appeal filed.

 

The change in the criterion of the Chamber is based on the fact that even though the contentious tax process does not allow the opportunity to answer the complaint, as it is allowed in the regular proceeding governed by the Code of Civil Procedure, an opposition may be filed against the admission of the judicial action, as established in article 267 of the OTC.  

 

The Chamber also established that said change of criterion will be applied to the contentious tax appeals filed after the publication of the aforesaid Decision N° 00569 in the Official Gazette of the Bolivarian Republic of Venezuela. 

 

In order to access Decision No. 00569, please click here.

   

“NOTE: THIS INFORMATION SHOULD NOT BE CONSTRUED AS LEGAL ADVICE ON ANY SPECIFIC MATTER AND ITS CONTENT ARE INTENDED AS A MANAGEMENT ALERT AS TO CURRENT DEVELOPMENTS IN VENEZUELA, ANY SPECIFIC LEGAL QUESTIONS REGARDING THE POSSIBLE APPLICATION OF NEW OR PROPOSED LEGISLATION TO PARTICULAR SITUATIONS SHOULD BE ADDRESSED TO TRAVIESO EVANS ARRIA RENGEL & PAZ.”