{"id":2140,"date":"2013-08-22T11:29:08","date_gmt":"2013-08-22T17:29:08","guid":{"rendered":"http:\/\/paredes-saravia.com\/?p=2140"},"modified":"2013-08-22T11:29:08","modified_gmt":"2013-08-22T17:29:08","slug":"inconstitucionalidad-articulo-31-decreto-4-2012","status":"publish","type":"post","link":"https:\/\/parsa2.royalestudios.com\/en\/publicaciones\/compendio-legal\/inconstitucionalidad-articulo-31-decreto-4-2012\/","title":{"rendered":"Inconstitucionalidad art\u00edculo 31 Decreto 4-2012"},"content":{"rendered":"

CORTE DE CONSTITUCIONALIDAD<\/h2>\n

EXPEDIENTE 1898-2012<\/h2>\n

Con lugar la inconstitucionalidad: a) el art\u00edculo 31<\/strong> que adiciona el art\u00edculo 16 “A” del C\u00f3digo tributario; b) el art\u00edculo 44<\/strong> que reforma el art\u00edculo 94 del C\u00f3digo Tributario, en el numeral 19, en las partes que dicen “La no exhibici\u00f3n del protocolo por el notario, a requerimiento de la Administraci\u00f3n Tributaria…”; y “SANCI\u00d3N: Multa de cinco mil Quetzaled (Q5,000.00)…” y c)del art\u00edculo 50<\/strong> que adiciona el art\u00faculo 120 “A” del C\u00f3digo Tributario, en la palabra “…profesionales…” del primer p\u00e1rrafo: todos del decreto 4-2012 del Congreso de la Rep\u00fablica de Guatemala, que contiene las Disposiciones para el Fortalecimiento del Sistema Tributario y el Combate a la defraudaci\u00f3n y al Contrabando.<\/p>\n

\"Expediente<\/p>\n

Diario de Centroam\u00e9rica
\nMi\u00e9rcoles 21 de agosto de 2013
\nTomo CCXCVII
\nN\u00famero 71
\np. 4-39<\/p>\n

Seguimiento:
\nhttp:\/\/paredes-saravia.com\/2012\/06\/suspension-provisional-del-articulo-31-del-decreto-4-2012\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

CORTE DE CONSTITUCIONALIDAD EXPEDIENTE 1898-2012 Con lugar la inconstitucionalidad: a) el art\u00edculo 31 que adiciona el art\u00edculo 16 “A” del C\u00f3digo tributario; b) el art\u00edculo 44 que reforma el art\u00edculo 94 del C\u00f3digo Tributario, en el numeral 19, en las partes que dicen “La no exhibici\u00f3n del protocolo por el notario, a requerimiento de la […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"class_list":["post-2140","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"\nInconstitucionalidad art\u00edculo 31 Decreto 4-2012 - PARSA: Paredes, Saravia & Asociados, S.A.<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inconstitucionalidad art\u00edculo 31 Decreto 4-2012 - PARSA: Paredes, Saravia & Asociados, S.A.\" \/>\n<meta property=\"og:description\" content=\"CORTE DE CONSTITUCIONALIDAD EXPEDIENTE 1898-2012 Con lugar la inconstitucionalidad: a) el art\u00edculo 31 que adiciona el art\u00edculo 16 “A” del C\u00f3digo tributario; b) el art\u00edculo 44 que reforma el art\u00edculo 94 del C\u00f3digo Tributario, en el numeral 19, en las partes que dicen “La no exhibici\u00f3n del protocolo por el notario, a requerimiento de la […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/parsa2.royalestudios.com\/en\/publicaciones\/compendio-legal\/inconstitucionalidad-articulo-31-decreto-4-2012\/\" \/>\n<meta property=\"og:site_name\" content=\"PARSA: Paredes, Saravia & Asociados, S.A.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PARSAGuatemala\/\" \/>\n<meta property=\"article:published_time\" content=\"2013-08-22T17:29:08+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/i.imgur.com\/U0r6zs4.jpg\" \/>\n<meta name=\"author\" content=\"parsa_admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@parsagt\" \/>\n<meta name=\"twitter:site\" content=\"@parsagt\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"parsa_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/\"},\"author\":{\"name\":\"parsa_admin\",\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/#\\\/schema\\\/person\\\/9a7aa42b1bd71e0a470ae97fea6769eb\"},\"headline\":\"Inconstitucionalidad art\u00edculo 31 Decreto 4-2012\",\"datePublished\":\"2013-08-22T17:29:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/\"},\"wordCount\":151,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/i.imgur.com\\\/U0r6zs4.jpg\",\"keywords\":[\"decreto 4-212\",\"inconstitucionalidad\"],\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/\",\"url\":\"https:\\\/\\\/parsa2.royalestudios.com\\\/en\\\/publicaciones\\\/compendio-legal\\\/inconstitucionalidad-articulo-31-decreto-4-2012\\\/\",\"name\":\"Inconstitucionalidad art\u00edculo 31 Decreto 4-2012 - 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