Summun Ius: SPA: Cómputo Prescripción sobre Recurso Jerárquico

SPA: Cómputo Prescripción sobre Recurso Jerárquico

N° SENTENCIA: 00066

N° EXPEDIENTE: 2015-0532

PUBLICACIÓN: 08/03/2022

EXTRACTO:

De la Sentencia N° 00066 del 08 de marzo de 2022 dictada por la Sala Político Administrativa con ponencia de la Magistrada Bárbara Gabriela César Siero, se observa lo siguiente:

“Con vista a lo antes indicado, la Sala constata que en el caso concreto transcurrieron sin interrupción seis (6) años, once (11) meses y quince (15) días, correspondientes al período prescriptivo, como se detalla seguidamente:

1.- Treinta y cinco (35) días continuos, contados desde el día el jueves 13 de octubre de 2005 (día siguiente a la notificación de la Resolución Culminatoria del Sumario Administrativo identificada con el alfanumérico RCA-DSA-2005-000436 del 6 del mismo mes y año) hasta el miércoles 16 de noviembre de 2005, cuando la prescripción fue suspendida por la interposición del recurso jerárquico en esta última fecha.

2.- Seis (6) años, nueve (9) meses y veinticuatro (24) días, contados a partir de la continuación de su curso desde el día miércoles 17 de mayo de 2006 hasta el martes 26 de febrero de 2013, fecha en la cual fue notificada la contribuyente de la Resolución impugnada, cursante a los folios 01 y 30 del expediente judicial, distinguida con las letras y números SNAT-GGSJ-GR-DRAAT-2012-0858 de fecha 31 de octubre de 2012, la cual fue efectuada por cartel publicado en el diario Vea el martes 26 de febrero de 2013, pues con la consignación en el expediente de la constancia de recibo de la notificación del acto impugnado se constata que no se habían agotado todos los recursos para notificar en forma personal a la contribuyente de conformidad con lo establecido en el artículo 166 del Código Orgánico Tributario de 2001. (Vid; sentencia de esta Sala N° 00825 del 17 de julio de 2018, caso: Corporación Marca, S.A.).

Con fundamento en lo anteriormente expuesto, concluye esta Alzada que el Juez de la causa actuó conforme a derecho cuando declaró prescritas las obligaciones tributarias y sus accesorios (sanciones e intereses), contenidas en la Resolución identificada con el alfanumérico…”

Fuente: http://historico.tsj.gob.ve/decisiones/spa/marzo/315896-00065-8322-2022-2012-0492.HTML

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