Based on articles 4 - 336 and 243 of the National Political Constitution, gambling is exempt from VAT.
LEGAL SYSTEM
Article 4 CPN. The Constitution is norm of norms. In case of incompatibility between the constitution and the law, or another legal norm, the constitutional principles will be applied.
Article 336: Gambling, is arbitrary profits of the nation, and will be governed by a law of special regime of governmental initiative.
In compliance with this constitutional mandate, the Congress of the Republic created Law 643 of 2001. This legal initiative in Article 49 states that games of chance cannot be taxed with any tax or parafiscal, and that the same, regulated by this special law, are not generators of VAT sales tax. This article 336, was declared EXEQUIBLE by the honorable Constitutional Cut.
This same court declared INEXEQUIBLE the article 115 of the law 788. The honorable Council of State declared the nullity of the article 20 of the regulatory decree 522, literal d (paragraph) that regulates the law 788 and the ET. This decree was issued by the Ministry of Finance and declared INEXEQUIBLE, as already stated.
Article 243, National Political Constitution: The rulings that the court dictates in the exercise of judicial control, make transit of Constitutional THING JUDGED. No authority may reproduce its material content of the legal act declared unenforceable.
The HCC, in judgment warned that the games of luck and chance cannot be taxed with new taxes, from the entry into force of law 643 of 2001. This would generate double taxation for the same generating event, and, it would contravene the National Constitution in its Article 336.
This small analysis with respect to which the payment of VAT, by operation of games of luck and chance is an INCONSTITUTIONAL collection and therefore NOT OBLIGED, tries to locate the legal sense of the operators of this industry when paying this tribute and refrain from paying THE SPECIFIC VAT TAX.
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* Camazar's collaboration
