Precautionary Measures in Tax Litigation. A Taxpayer Rights Perspectives

Abstract

This paper systematically, evolutionarily, and critically analyzes the regime of precautionary measures in Venezuelan tax litigation, repositioning them as a structural part of the right to effective judicial protection and not merely as a procedural accessory. Special attention is given to the ongoing tension between the enforceability of administrative acts and the taxpayer's constitutional guarantees. This compels us to reconstruct the regulatory evolution in this area, starting from the original 1982 Tax Code (COT) model -which early on assimilated the guarantee-based paradigm of the OAS-IDB Model- up to the 2020 COT, examining the compatibility of the current regime with the jurisprudential evolution -or devolution- in light of the taxpayer's fundamental rights.