Abstract

PAZ VILLAMOR, Luis Silvio. Analysis of Constitutional Judgment 0100/2014. Rev. Jur. Der. [online]. 2014, vol.1, n.1, pp.45-58. ISSN 2413-2810.

The Constitutional Judgment 0100/2014 marked the contested Additional Provision containing four parts. The first refers to the possibility that the Tax Administration officially verify proper compliance with the obligation to issue invoices, tax note or equivalent document by operational control. The second argues that the Administration should prepare a file that will identified the contravention, the data of the taxpayer or liable third part and other specifieddata. The third determines that once made the record, immediate closure of the business will be proceed according to the penalties provided in paragraph II of Article 164 of the Bolivian TaxCode; and fourth, it provides that in case of recidivism, the definitive closure of aintervened premises will be processed.

Keywords : Constitutional judgment; tax administration; passive subjet; recidivism; closing.

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