About This Book
This book is a general compendium of the work of Professor Alberto Blanco-Uribe Quintero, regarding his various studies in the field of procedural tax law in Venezuela.
All of these studies, published at their respective times throughout more than thirty years of dedication to legal research, to undergraduate and postgraduate university teaching, and to the exercise of the legal profession, as a litigator, in specialized law journals and in books published in tribute to prominent jurists; t include all aspects of tax procedural law (action, claim, jurisdiction, competence, active and passive legitimation, conduct of trials, evidentiary law, precautionary power, procedural equality, powers of the judge, execution of sentences , appeals, access to justice, due process and effective judicial protection, alternative means of conflict resolution, anticipated protection and self-satisfying measures, etc.), with detailed treatment of the contentious tax resource proceedings, the action for tax protection, executive proceedings, judicial settlement and tax arbitration.
From his perspective, which is based closely on the general principles of law, the general theory of the process, and the general theory of human rights, the author, as Professor Humberto Romero-Muci points out in his prologue, critically addresses the Venezuelan reality on stage, with an approximation of "living law".
Evidence of the sensitive dialectic between what is appreciated has or should be in the classroom, and what actually is in the higher courts of tax litigation and in its appeal, the Political-Administrative Chamber of the Supreme Court of Justice, a situation that highlights Ithe forgetfulness of the pro actione principle, the ignorance regarding the constitutional desideratum by the in dubio pro libertas principle and, ultimately, the permanent impairment of the rights of the defendant, in a marked legislative and jurisprudential involution that sends the pro actione and pro homine principles to oblivion, and with it, the dignity of the person.
The book is an invitation to the rescue of the real validity of the general principles of protection of the human person, and all its spheres of freedom, after the self-rediscovery of the judge, of his transcendental role in democracy, as "umbrella" of the person, against the storm of the arbitrariness of public powers.
