DEFENSA FISCAL. MARZO 2015.pdf

7/24/2019 DEFENSA FISCAL. MARZO 2015.pdf

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Dale Me gusta a:

DefensaFiscal@revista_scal

Daniel Guzmn Lpez

Alfonso Guzmn Santander

Salvador Faras Higareda

Anglica Aceves Arriaga

Valeria Manilla Manzola

Luis Alejandro Rodrguez

Fernando Mireles Lpez

Guadalupe Guzmn Santander

Yuliana Reyes Ordoez

Rosario Guzmn Santander

Liliana Nava Aparicio

Norma Almanza Snchez

Carlos Navarro Martnez

Miriam Guzmn Luna

Martha Contreras Cervantes

Ana Yessica Alameda Corts

Rosalba Lpez Alvarado

Edn Victoria Jimnez Prez

Susana Udave Mondragn

Wendy Yuren Mancilla

Rafael Ramos Robles

Hugo Luna Mendoza

Rogelio Marquina Sinz

Robles Gmez Mont Limn & Asociados

Adolfo Sols Faras

Alberto Gonzlez Lemus

Fernn Pava Puga

Jorge Alejandro Mier Hernndez

Jos Antonio Prez Ramos

Juan Jos Arellano Hernndez

Pedro Armando vila

Sergio Aguilar Rodrguez

[email protected]

RGANO OFICIAL DE:Promedio de CirculacinPagada Mensual49,615 ejemplares

Certicada por B

Publicacin Certicada porla Asociacin Nacional de

Dictaminadores de Medios

DACA. La Revista Mexicana de Estrategias Fiscales. Publicacin mensual editada y publicada por: Estrategia Tributaria .A. de C.., OcinasGenerales: Av. Reforma 1716, Centro Histrico, C.. 72000, Puebla, Pue., telfono 242.57.11, fax 232.35.05. Editor responsable Daniel Guzmn Lpez.Certicado de licitud de ttulo nm. 11011, de contenido nm.7624ante la Comisin Calicadora de Publicaciones y Revistas Ilustradas de la Secretara

de Gobernacin. Certicado de reserva de derechos al uso exclusivo ante la 04-2008-121817384300-102. Registro ante el Padrn Nacional deMedios Certicados de la Secretaria de Gobernacin Folio . 005-134. Ao17, Nmero182, Marzo de 2015. Correspondencia de segunda clase. Franqueopagado, permiso de publicacin peridica autorizado por 21-0006. Suscripcin $1,920.00, Impresin: CAAAA.Allende 176, Col. Guerrero, C.. 06300, Mxico, D.. Tel. 5117.0190. Distribuida en toda la Repblica por ACA., DDBD, .A.DC.. Poniente 134No. 650 Col. Industrial Vallejo C.. 02300, Mxico, D.. Los artculos rmados son responsabilidad de sus autores y no reejannecesariamente el punto de vista de Estrategia Tributaria .A. de C.. Todos los derechos reservados, prohibida la reproduccin total o parcial, incluyendocualquier medio electrnico o magntico, sin el permiso escrito del editor. DACA , La Revista Mexicana de Estrategias Fiscales es Marca Registrada.

www.defensascal.mx



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Entre complejas crisis se inscriben la cada en los precios

del petrleo, el incremento de tasas de inters en los Es-tados Unidos, y el CA,

anunciado por el Secretario de Hacienda, para evitar queel entorno internacional se traduzca en una afectacin

para la estabilidad de la economa familliar...Ser que

despus del nio ahogado, se quiere tapar el pozo?... Sila economa familiar no estuviera tan afectada, fuera me-

nos urgente replantear la reforma scal, y sin este funda-

mento legislativo, no habr recursos para proceder a las

cinco lneas accin trazadas por el Presidente Pea Nieto.Para colmo de males, las susodichas acciones estn

vinculadas al Pacto por Mxico y al Declogo por un

Mxico en paz con justicia y desarrollo, cuyos respecti-vos acuerdos nacieron para quebrarse junto con los par-

tidos polticos que los suscribieron. Y para colmo de los

colmos, la indefensin de las familias -personas fsicas ymorales-, coincide con el descalabro de la Reforma Ener-

gtica, los conictos de la Reforma Educativa, la insegu-

ridad pblica, los chantajes, las extorsiones y los planto-nes en contra de los pobres ciudadanos que ABAA

AApara quedar debindole al gobierno y al

desgobierno de los marchistas, los aviadores, los vnda-los y el crimen organizado..

Lo bueno es que -conforme a los slogans de las

Campaas Electorales- todo se arreglar como por arte

de magia: ADCA: SiMxico no se mue-ve... ni est contento, bastar con la eleccin del A,

para tener un Mxico alegre, ordenado y generoso para

todos... Cambiemos el rumbo con buenas ideas. Claroque si podemos! arma el infantil panismo.

Por si al respetable auditorio le parece de risa loca

que un Mxico alegre sea una propuesta poltica y via-ble, llorar de tristeza pensando en lo fcil que resulta

pasar a mejor vida, cada vez que escucha: En el PRIquere-

mos lo mismo que t: Tu felicidad... . Y para benecio dequin, se preguntarn las vctimas de tantas tributacio-

nes y tribulaciones, cuando los pristas arman: Apoya-

mos a los luchones y los entrones.Por suerte, los partidos de izquierda no mienten

cuando critican al actual gobierno, diciendo con todo ci-

nismo:Pasan los aos y la historia se repite... Somos

!"#$%'(

muy conscientes de lo que no funciona

en Mxico... y as debe ser, pues en laslas de la izquierdan militan muchos de

los lderes corruptos, los defraudadoresde la Lnea Dorada, los gobernantes de

Guerrero, Iguala, Michoacn, y en n,

muchos polticos que pese a sus propioscrmenes hacen de chivos expiatorios,

para las miserias y desvergenzas de

A, Dy . Ni modo! Al n que

los cnicos como dijera Oscar Wilde,conocen el precio de todas las cosas, y el

valor de ninguna.

Por un circo sin animales y otras gra-cias, se vanagloria el Partido Verde, pero

su vanagloria parece amenaza, porque si

lo que promete, se cumple, tememos loque se propone y no ha dejado de cumplir

su perpetuo Nio Verde, para seguir ma-

mando del presupuesto, y de paso, extor-sionando a quien pueda.

Tanto por limitaciones del espacio

editorial como por decencia, omitimoscomentarios impropios, cuando pode-

mos ser turquesade la Nueva Alianza, y

cuando a ritmo tropical, nos Lleg la hora

del movimiento,es decir, del MovimientoCiudadano que nos aguarda muy lejos,

quiz tan lejos como el destino de la prxi-

ma legislatura, y de las nueve gobernatu-ras estatales y las ocho municipales...

, A D CA,

la Reforma Electoral se hizo para aba-ratar la democracia, y su misin impo-

sible corresponde al Instituto Nacional

Electoral, mediante comicios que paracualquier Estado vienen a ser los ms

caros del mundo. Sin embargo, y Aunque

Usted tampoco lo crea, los electores, lospartidos, los comicios y el pueden

coadyuvar al desarrollo de Mxico, pas

de increbles oportunidades.



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CONTENIDO MARZO 2015

El sistema deposicionamiento global comoherramientascalizadora

Mtro. Luis Alberto Snchez Prez

Amparo contra lainconstitucionalidad

del lmite de deduccindel artculo 28 . :

El juicio de amparo en contra del BuznTributario y/o la Contabilidad ElectrnicaLic. Eduardo Lpez Lozano

Ilegalidad de lasdeterminaciones de emitidas por el Lic. Sergio EsquerraEl debe asegurar a los padres

que no vivan con el trabajadorDr. Martin Torres Rivas

!"

##

14

!$

%!

Del fraude a la corrupcinscalDr. Bruno Ariel Rezzoagli

Obligacin del de resarcir alcontribuyente por bienes embargadoscuando se han deterioradoMtro. Jos Luis Figueroa Jcome

Dr. Marvin Alfredo Gmez Ruiz

%$



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14 / DEFENSA FISCAL/ MARZO / 2015

!"# %&'()" ' #'

corrupcin fiscal

Bruno Ariel Rezzoagli

Doctor en aspectos jurdicos y econmicos de la corrupcin

por la Universidad de Salamanca, Espaa. Postdoctorado enFinanzas Pblicas (-). Director de la Maestraen Administracin Pblica de la Universidad Nacional delLitoral, Argentina. Consultor internacional y Catedrtico deposgrado de distintas Universidades mexicanas.

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!" $%&'&( )* +,-+.(en contra del Buzn Tributario

y/o la Contabilidad Electrnica

Eduardo Lopez.indd 28 19/02/15 4:53 p


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Eduardo Lpez Lozano

Consultorscal, director de

. Autor en

2014 de los libros Aspectoscontractuales y fiscales de

los salario y 775preguntas

y respuestas sobre sueldos y

asimilados 2014 en editorial .



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Sergio Esquerra

Abogado litigante y asesor jurdico con especialidad en defensa

administrativa y scal, comercio exterior y seguridad social. Socio

Directivo del Bufete & s, destacado por la

revista Defensa Fiscal como una de las Grandes Firmas de Fiscalistas

en Mxico y como uno de los Fiscalistas ms Importantes de Mxico.

Autor de nueve libros. Conferencista a nivel nacional e internacional.

Galardonado por el Gobierno de Culiacn Sinaloa en la categora de

Excelencia Acadmica del Premio Municipal. T@SergioEsquerra

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