Summun Ius: SPA: Omisión De La Condición De La Operación, Dejó De Ser Un Requisito Formal De Obligatorio Cumplimiento

SPA: Omisión De La Condición De La Operación, Dejó De Ser Un Requisito Formal De Obligatorio Cumplimiento

N° SENTENCIA: 0081

N° EXPEDIENTE: 2020-0047

PUBLICACIÓN: 29/04/2021

EXTRACTO:

“En tal sentido, esta Alzada reitera lo expuesto supra, visto que en el caso de autos, el incumplimiento constatado por la Administración Tributaria durante el procedimiento de verificación es el

relativo a la omisión de la condición de la operación, requisito este contemplado en el artículo 2, literal “p” de la Resolución Nro. 320, del 28 de diciembre de 1999, porque dicha exigencia “(…) dejó de ser un requisito formal de obligatorio cumplimiento por parte de los contribuyentes ordinarios del impuesto al valor agregado (…)”, en las sucesivas Providencias Administrativas sobre facturación, emitidas por el Superintendente del Servicio Nacional Integrado de Administración Aduanera y Tributaria (SENIAT), incluida la publicada en la Gaceta Oficial de la República Bolivariana de Venezuela Nro. 39.795 del 8 de noviembre de 2011.”

Fuente: http://historico.tsj.gob.ve/decisiones/spa/abril/311931-00081-29421-2021-2020-0047.HTML

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