El debido proceso en el desvelamiento de la personalidad jurídica dentro de procesos coactivos tributarios.

Abstract

The present research work is focused on the figure of unveiling the legal personality in tax coercive proceedings, seen from a timeline-traveling perspective, been at first historical since it deals with the beginnings of the legal figure, stopping at the present time, from which the legal problem arises because it is not in force within the tax law, and is projected into the future by analytically justifying its validity and necessity. On the tax field, the corporate unveiling was introduced by the advent of the Organic Law. However, since it lacks a clear procedure that allows its application in an objective manner, excesses were evidenced on the part of the Internal Rents Service, which ended in its repeal by article 46 of the Organic Law for the productive promotion of Productive Development, attraction of investments, generation of employment, fiscal stability and balance, published in Official Gazette supplement 309 of August 21, 2018. As a contribution, a case study is presented where the allegations in the previous lines can be evidenced, performing an analysis of the same case, justifying the proposed reason for this work, which is the reform of the Tax Code so that if in the future the law contemplates the tax liability of the partners, and coercive proceedings are initiated against individuals in their capacity as shareholders of a company liable for tax obligations, obtaining the corresponding judicial authorization to lift the corporate veil.