Ingenieria Legal y de Tasaciones

 

INGENIER IA LEGAL Y DE TASACIONES INGENIERIA LEGAL Y DE TASACIONES  TASACIONES 

Domingo, abril 16, 2006

Motivai!n Motiva i!n "ara #l lan$ami#nto %#l &'log& E(tima%o( 'logg#rna)ta(* La int#ni!n %# #(t# &'log& #( )tili$arlo omo )n m#%io %# %i+)(i!n %# t#m( +)n%am#ntal#( "ara #l #-#riio l#gal %# la "ro+#(i!n %#l Ing#ni#ro . %#l Ar/)it#to, tran(miti#n%o onoimi#nto( "ara a/)#llo( /)# r#alm#nt# n##(itan a"r#n%#r (obr# La Ing#ni#ra L#gal . %# Ta(aion#( Ta(aion#( A/) #nontrarn "art#( #(rita( %# )n C)r(o Intit)la%o* C)r(o Intro%)torio %# Ing#ni#ra L#gal . %# Ta(aion#(, Ta(aion#(, %on%# (# a# 3n+a(i( #n la "art# " art# on#"t)al on#"t) al %#l D#r#o, %#l 4ro#%imi#nto Civil, D#l E-#riio L#gal %# la 4ro+#(i!n, #ntr# otro( t!"io( %# int#r3( Tambi#n #nontraran lin5( im"ortant#(, a( omo la "romoi!n %# )atro( 078 libro( %# vario( a)tor#( bra(il#9o( #n+oa%o( a la Ing#ni#ra %# Ta(aion#( Intro%)i!n a la M#to%ologa Ci#nt+ia . M#to%ologa %# Ta(ai!n Ta(ai!n %# Inm)#bl#(8 Inm) #bl#(8 . La Ing#ni#ra L#gal C)r(o '(io %# Ing#ni#ra L#gal . Ta(aion#(: Man)al "r;tio %# Eltima in(tania %# la( a)(a( # ini%#nia( %#i%i%a( #n "rim#ra in(tania "or lo( =)$ga%o( %# M)nii"io #n mat#ria m#rantil, a( omo tambi3n %# lo( r#)r(o( %# #o =)$ga%o( %# M)nii"io( Art)lo K0 Lo( -)##( %# m)nii"io at)arn omo -)##( )ni"#r(onal#( Lo( -)$ga%o( %# m)nii"io (#rn or%inario( . #("#iali$a%o( #n #-#)i!n %# m#%i%a( Lo( -)$ga%o( or%inario( ti#n#n om"#t#nia "ara* 1 Cono#r #n "rim#ra in(tania %# la( a)(a( ivil#( . m#rantil#( ).o int#r3(, al)la%o (#g>n la( %i("o(iion#( %#l C!%igo %# 4ro#%imi#nto Civil, no #blio V Cono#r #n "rim#ra in(tania %# lo( -)iio( %# /)i#bra %# m#nor )anta 7 Cono#r %# lo( -)iio( %# %#(lin%#, %# a)#r%o on #l C!%igo %# 4ro#%imi#nto Civil 6 4rov##r lo on%)#nt# #n lo( int#r%ito( "roibitivo(, %# a)#r%o on #l C!%igo %# 4ro#%imi#nto Civil K La( %#m( /)# l#( (#9al#n =RISDICCION ES4ECIAL S# llama a( "or/)# #n ra$!n %# la mat#ria, o #n ra$!n %# la "#r(ona, (# %#b# ll#var #l 10

 

"robl#ma o #l litigio ant# )n =)#$ on(i%#ra%o #("#+iam#nt# Lo( Trib)nal#( (on, #ntr# otro(* 

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Trib)nal#( ib)nal#( Militar#( Lo( Tr Lo( Trib)nal#( %# Trn(ito

Lo( Tr Trib)nal#( ib)nal#( %# E(tabili%a% Laboral

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Lo( Trib)nal#( %# M#nor#(

Lo( Tr Trib)nal#( ib)nal#( %# Salvag)ar%a %#l 4atrimonio 4>blio

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E(tr)t)ra Organi$ativa Cir)n(ri"i!n =)%iial %#l E(ta%o Lara Cat#gora A 

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Cort# %# A"#laion#( Sala 2

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Cort# %# A"#laion#( Sala V

=)$ga%o S)"#rior Cont#nio(o Trib)tario

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=)$ga%o S)"#rior Civil Cont#nio(o A%mini(trativo =)$ga%o S)"#rior 4rim#ro Civil, M#rantil . M#nor#(

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=)$ga%o S)"#rior S#g)n%o Civil, M#rantil . M#nor#(

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=)$ga%o S)"#rior S)"#ri or T#r#ro T#r#ro Agrario

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Cort# %# A"#laion#( Sala 1

=)$ga%o S)"#rior T#r#ro #n lo Civil, M#rantil . %#l Tran(ito Tran(ito 

=)$ga%o S)"#rior %#l Traba-o Traba-o

Cat#gora ' Eo(, 4#rita-#( . E(t)%io( En g#n#ral, lo( (#rviio( %# #(ta nat)ral#$a (# r#+i#r#n a lo( #(t)%io( n##(ario( "ara %#t#rminar #l valor #on!mio %#l bi#n o (#rviio #n #(t)%io . la r#("#tiva )anti+iai!n %# lo( mi(mo( R=DCIF NU V, 0Z1178 R#glam#nto %# la( O+iina( Coor%ina%ora( %#l E-#riio 4ro+#(ional @ OCE4RO Ca"t)lo II D# lo( 4ro+#(ional#( HAomo HArt)lo rt)loE-#riio VU* A lo( 4ro+#(ional, #+#to( %# la( +)n ion#( %# +)nion#( /)#ativi%a%#( %#b#r )m"lir )m "lir%# la a)#r%o OCE4RO,a(# la #-#)i!n /)# la #nti#n%# L#. %# E-#riio %# la Ing#ni#ra, Ar/)it#t)ra . 4ro+#(ion#( A+in#(, r#/)i#ran la a"aitai!n "ro"oriona%a "or la #%)ai!n )niv#r(itaria . /)# (#an "ro"ia( %# la( 4ro+#(ion#( a la( )al#( (# r#+i#r# la L#. %# E-#riio, . la( /)# r#glam#ntariam#nt# a( %#t#rmin#n, tal#( omo* #(t)%io( t3nio(, t 3nio(, ant#"ro.#to(, ant#"ro.#to(, #(/)#ma( t3nio(, "ro.#to(, on()lta( . a(#(ora( t3nia(, aval>o(, "#rita-#(, "lani+iai!n

Si(R#N* na 4o%#ro(a ?#rrami#nta "ara Lo( Ta(a%or#( Ta(a%or#(

19

 

E(t %i("onibl# la n)#va at)ali$ai!n %#l Si(R#N @ Si(t#ma R#gr#(i!n . R#%#( N#)ronal#( Arti+iial#( Tra# omo nov#%a% Tra# n ov#%a% la inl)(i!n %#l%#  l)lo l)lo %# laLin#al Di(tania %# Coo5 Coo5

Enio #n #l m)n%o #n () #("#iali%a% /)# +)# o+r#i%o "or #l D#anato %# A%mini(trai!n . Conta%)ra %# la CLA, a)("iia%o "or #l Col#gio %# Conta%or#( 4>blio( %#l E(ta%o Lara . %irigi%o al (#l#to gr)"o %# "ro+#(ional#( ant#( ita%o(, omo )na #vi%#nt# %#mo(trai!n %#l a"#go a la HTa(ai!n HTa(ai!n M)lti%i(i"linaria . /)# obviam#nt# +)# +) # %)ram#nt# ritia%o "or la S#ional Lara ant# la( a)tori%a%#( )niv#r(itaria( 4#ro omo no a. mal /)# "or bi#n no v#nga, #(ta (it)ai!n %#("#rt! #l int#r3( #n #l D#anato %# Ing#ni#ra Civil %# la CLA, . .a #(t #n amino #l 4ro.#to %# la E("#iali$ai!n #n Ing#ni#ra %# Ta(ai!n, /)# a onta%o on #l traba-o inan(abl# %# la Ing Nori( Tima)r#, "ro+#(ora %# #(# D#anato . at)al T#(or#ra T#(or#ra %# Soitav# Lara, /)#  -)nto on la Comi(i!n %#(igna%a "ara tal#( #+#to(, ll#garn a )n +#li$ t3rmino "or la a#rta%a %#i(i!n . #l #m")-# /)# (# l# #(t %an%o, . /)# on #rt#$a on(oli%ar la "artii"ai!n %# Soitav# #n #l am"o %#l a"r#n%i$a-# )niv#r(itario %# la "ro+#(i!n %# ta(a%or Tambi3n #n #l mi(mo art)lo %# o"ini!n, #l ta(a%or "r#(agi! la a"arii!n a"ari i!n %# n)#va( a(oiaion#( %# "ro+#(ional#( %#%ia%o( a la ta(ai!n, "or i#rto, m). a#rta%a () vi(i!n, "#ro r#o /)# #l ti#m"o . la ra$!n %#i%irn () #(a(o "o(iionami#nto, "#ro "ara #llo %#b#mo( "r#"ararno( #n +)ni!n %# la normali$ai!n t3nia, %#l #-#riio l#gal %# la "ro+#(i!n . on la +)t)ra L#. L #. %#l E-#riio %# la Ta(ai!n, Ta(ai!n, "or la )al %#b#mo( % #b#mo( l)ar M)o( (# "r#g)ntarn, a(ta )n%o Camaaro (# va a o)"ar %# #(# a()nto, Yo ont#(to* a(ta /)# ")#%a %i("on#r %# ti#m"o, t#n#r vol)nta% . +)#r$a( "ara l)ar on #l ob-#tivo %# %#mo(trar . a#r #nt#n%#r a lo( %#m( "ro+#(ional#( . a lo( "ro+ano(, /)# la Ing#ni#ra . la Ar/)it#t)ra (on la( "ro+#(ion#( l#galm#nt# abilita%a( "ara #-#r#r la ta(ai!n %# ativo( #n n)#(tro "a( Mi #(+)#r$o ll#gara a(ta /)# alg)i#n a"ar#$a alg>n %a on la( m#-or#( int#nion#(, on #l r#("al%o %# %o)m#nto( l#gal#(, ra$onami#nto( l!gio( . (obr# to%o on 3tia "ro+#(ional, . m# onv#n$a %# )n #/)ivoa%o #(to. #(to. E( /)# #(o %# la M)lti%i(i"lina, /)# tanto (# #(t v#n%i#n%o at)alm#nt# #n #l am"o %# la ta(ai!n . a niv#l %# la( #("#iali$aion#( #n la( )niv#r(i%a%#(, (#ra v#r%a%, (i to%o( )m"li3ramo( on la( r#gla(, r #gla(, #(to #(, a#r la( o(a( "ara lo( )al#( #(tamo( #(tam o( "r#"ara%o( (#r m( #o, . #(t# )#nt# on #l r#onoimi#nto l#gal& Con r#("#to a to%o #l ont#ni%o %#l traba-o . a lo #m#ro %# "ro+#(ional#( . ti#n# )na ali+iai!n altam#nt# +avorabl# (#g>n lo( m#ani(mo( #val)atorio( %# la E()#la %# 4o(gra%o %# la AD AD 'A na Carr#ra on tit)lo %# E("#iali$ai!n "#rmitir om"l#m#ntar la o+#rta aa%3mia on )n niv#l %# ma.or #blio (#rn r#/)#ri%o( #n to%o( lo( a(o( #n /)# la( l#.#( lo #blia& +)#nt#* Ga#ta O+iial NU V02KVJ 0@12@KV . #l ()bra.a%o #( %#l a)tor %#l %# l #n(a.o8 La onta%ora m). at#nta, m# om#nta /)# (i m# +i-3 #n #l ont#ni%o #n #l ")nto 8, /)# (# int#r"r#ta /)# lo( ")#%#n a#r aval>o( %# intangibl#( ont#(t3 /)# no onl).#ra, /)#onta%or#( +altaba l##r #l R#glam#nto %# la L#. %# E-#riio4#ro %# lal#Conta%)ra 4>blia* &Ca"t)lo III D#l E-#riio 4ro+#(ional Art ZU@ Lo( (#rviio( "ro+#(ional#( %#l Conta%or 4>blio (#rn r#/)#ri%o( "ara )al/)i#ra %# la( ativi%a%#( (ig)i#nt#(* 18 4ara #l #blio o #l orr#("on%i#nt# balan# (#an )tili$a%o( "ara +in#( -)%iial#( o a%mini(trativo( o "ara (#r "r#(#nta%o( a in(tit)ion#( +inani#ra(, banaria o r#%itiia( o a t#r#ro( #n g#n#ral: 28El #blia, (#r #(ogi%o "or la =)nta %# R#g)lai!n inani#ra %# la( li(ta( "r#(#nta%a(, a tal#( +in#(: "or la( (ig)i#nt#( in(tit)ion#(* Comi(i!n Naional %# Falor#(, Falor#(, Col#gio %# Ing#ni#ro( %# F#n#$)#la, F# n#$)#la, Soi#%a% %# Ta(a%or#( Ta(a%or#( %# F# F#n#$)#la, n#$)#la, la( Cmara( %# Com#rio . la( 'ol(a( %# valor#( %#l "a(j Como (# "o%r notar mi( #(tima%o( li#nia%o(, (olam#nt# #l Col#gio %# Ing#ni#ro( %# 49

 

F# F#n#$)#la n#$)#la . la Soi#%a% %# Ta(a%or#( Ta(a%or#( %# F#n#$)#la, (on on(i%#ra%o( "or L#. "ara "ar a #nviar la( li(ta( %# lo( ta(a%or#(, . no lo( %#m( gr#mio( ni otra( a(oiaion#( "ro+#(ional#( %# val)ai!n En #(# or%#n %# % # i%#a(, vamo( a r#vi(ar la L#. %# R#gi(tro 4>blio . Notaria(, (#g>n D#r#to NU VKVVV %# +#a 2K1101* &Ca"t)lo FI R#gi(tro M#rantil 4ot#(ta%#( %# Control HArt 7 Corr#("on%# la R#gi(tra%or M#rantil vigilar #l )m"limi#nto %# lo( r#/)i(ito( l#gal#( #(tabl#i%o( "ara la on(tit)i!n . +)nionami#nto %# la( om"a9a( an!nima( . %# la( (oi#%a%#( %# r#("on(abili%a% limita%a: a tal #+#to, #l R#gi(tra%or M#rantil %#b#r )m"lir, #ntr# otra(, la( (ig)i#nt#( obligaion#(* A(#g)rar /)# lo( a"ort#( #n #("#i# t#ngan #l valor %#lara%o #n #l %o)m#nto %# on(tit)i!n, #n lo( a)m#nto( %# a"ital, #n la( +)(ion#( o #n )al/)i#r otro ato /)# im"li/)#n #(i!n o a"ort# %# bi#n#( o %#r#o(, a ).o #+#to (# aom"a9ar )n aval>o r#ali$a%o "or )n "#rito in%#"#n%i#nt# . ol#gia%o A "#(ar %# /)# (# %#-a abi#rta la int#r"r#tai!n (obr# #l &"#rito in%#"#n%i#nt# . ol#gia%o&, lo( R#gi(tra%or#( S)balt#rno( #(tn a)%i#n%o a lo( mi#mbro( %# Soitav#, "or lo m#no( #n Lara . Carabobo a(ta %on%# t#ngo onoimi#nto, omo on()ltor#( #n #lt)vi#ran r#a %# la (in #mbargo, a. /)i#n#( int#r"r#tan #(to a () man#ra, omo #l ta(ai!n, l#gtimo %#r#o o "rivil#gio, a trav3( %# a(oiaion#( . (oi#%a%#( (in (i ning)na tra.#toria ni r#l#vania "ro+#(ional, no ob(tant#, #(t +)ni!n #( %# la #blia o Soial L#. G#n#ral %# 'ano( . Otra( In(tit)ion#( inani#ra( L#. %# R#gi(tro 4>blio . Notaria( Man)al %# Contratai!n %# S#rviio( %# Con()ltora %# Ing#ni#ra, Ar/)it#t)ra . 4ro+#(ion#( A+in#( Col#gio %# Ing#ni#ro( Ing#ni#r o( %# F#n#$)#la F#n#$)#la R#glam#nto %# la L#. %# Aboga%o( R#glam#nto %# la L#. %# E-#riio %# la Conta%)ra 4>blia R#glam#nto %# la( O+iina( Coor%ina%ora( %#l E-#riio 4ro+#(ional Q OCE4RO Col#gio %# Ing#ni#ro( %# F#n#$)#la F#n#$)#la tt"*JJ[[[valm#(a#(JL#gi(laionJR#alD#r#toKK@Ktm tt"*JJi%ra#a#(J2000Jnorma+inJnorma+in tt"*JJ[[[+a%))baarJ"o(gra%o(Jativi%a%#(Jorg\)rri)larJta(aion#(%o

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Nombr#* Mig)#l Camaaro 43r#$ biai!n* 'ar/)i(im#to, Lara, F#n#$)#la F#n#$)#la Ing#ni#ro Civil gra%)a%o #n la LA @ M3ri%a, #("#iali$a%o #n Ing#ni#ra %# Ta(aion#( . on )n M S #n G#r#nia %# Con(tr)i!n @ CLA CL A Lo)tor @ CF E(ritor, tra%)tor . #%itor %# libro(

D#(%# lo( 4ro+ano( a(ta #l Intr)(i(mo #n la Ing#ni#ra %# Ta Ta(ai!n HTo%o( (omo( m). ignorant#(1 Lo /)# o)rr# #( /)# no to%o( ignoramo( la( mi(ma(   o(a(  Alb#rt Ein(t#in 56

 

D#(%# a/)#llo( %a( %#l m#( %# abril, /)i3n m# a roba%o #l m#( %# abril, "r#g)nt! )na v#$ #n +orma m#lo%io(a #l anta)tor #("a9ol =oa/)n Sabina, . r#o /)# tambi3n, m)o( %# no(otro( la a#mo( a %iario8, no aba t#ni%o la o(a%a %# #(ribir algo "ara lo( ol#ga( ta(a%or#(, "#ro "r#i(am#nt# o., #l t#ma /)# # #(ta%o #m#ro(, (# "r#g)nta (obr# ( lo( animal#( )#ntan, a "artir %# la )al (# %#("r#n%#n %o( "r#g)nta( int#r#(ant#(* om"art#n lo( animal#( on lo( )mano( #l (#nti%o %# la anti%a% . (on lo( )mano( lo( >nio( (#r#( /)# an %#("l#ga%o )na ativi%a% n)m3ria S#9ala tambi3n, /)# #l n>m#ro #( )n "ro%)to %# )n traba-o %# ab(trai!n %#l "#n(ami#nto, "or #llo la im"ortania %# la( r#(")#(ta( a #(ta( "r#g)nta( 4art# %# /)# la avi("a, G#n)( #)m#n)(, on(ig)# %i(ting)ir #l %#l %#l mi(mo mo%o /)# %i+#r#nia #l )#vo mao %#l )#vo /)# #n #+#to ")#(to /)# ()( )#vo( #(tn oloa%o( #n #mbra #l%illa(,Contin)a %#"o(ita%ii#n%o, #o( Aval>o( %# 'i#n#( Inm)#bl#(, #l %# Ma/)inara( . E/)i"o(, E/)i" o(, %# ina(, #ntr# otro( Cr#o /)# #(ta( iniiativa(, m). original#( "or i#rto, %# lo( A%mini(tra%or#( van a (#r m). a"la)%i%a( n)#vam#nt# "or #l il)(tr# ol#ga ta(a%or Ivn Oliv#r R)g#l#(, to%o #l r#("#to /)# (# m#r## "or (#r +)n%a%or @ #%itor %# la R#vi(ta T3nia T3nia %# Soitav# . )no %# lo( +)n%a%or#( %# la Soi#%a% En #(to #n na%a oini%imo(, #(tima%o Li#nia%o, l# "r#g)nto* (#r "or /)3 (omo( %# %i+#r#nt#( g#n#raion#( . %# "ro+#(ion#( %i(tinta(8 (t#%#( %irn #(tima%o( l#tor#(, Y "or /)3 n)#vam#nt# lo( a"la)(o(, "or/)# a( lo #blio( "or "r#"arar(# "r #"arar(# #n #l r#a r# a %# la Ta(ai!n Ta(ai!n #n to%a( (in r#(triion#(8 . (obr# to%o "or #l Di"loma%o "ara +ormar HTa(a%or#(, >nio #n #l m)n%o #n () #("#iali%a% /)# +)# o+r#i%o "or #l D#anato %# A%mini(trai!n . Conta%)ra %# la CLA, a)("iia%o "or #l Col#gio %# Conta%or#( 4>blio( %#l E(ta%o Lara . %irigi%o al (#l#to gr)"o %# "ro+#(ional#( ant#( ita%o(, omo )na #vi%#nt# %#mo(trai!n %#l a"#go a la HTa(ai!n HTa(ai!n M)lti%i(i"linaria . /)# obviam#nt# +)# +) # %)ram#nt# ritia%o "or la S#ional Lara ant# la( a)tori%a%#( )niv#r(itaria( 4#ro omo no a. mal /)# "or bi#n no v#nga, #(ta (it)ai!n %#("#rt! #l int#r3( #n #l D#anato %# Ing#ni#ra Civil %# la CLA, . .a #(t #n amino #l 4ro.#to %# la E("#iali$ai!n #n Ing#ni#ra %# Ta(ai!n, /)# a onta%o on #l traba-o inan(abl# %# la Ing Nori( Tima)r#, "ro+#(ora %# #(# D#anato . at)al T#(or#ra T#(or#ra %# Soitav# Lara, /)#  -)nto on la Comi(i!n %#(igna%a "ara tal#( #+#to(, ll#garn a )n +#li$ t3rmino "or la a#rta%a %#i(i!n . #l #m")-# /)# (# l# #(t %an%o, . /)# on #rt#$a on(oli%ar la "artii"ai!n %# Soitav# #n #l am"o %#l a"r#n%i$a-# )niv#r(itario %# la "ro+#(i!n %# ta(a%or Tambi3n #n #l mi(mo art)lo %# o"ini!n, #l ta(a%or "r#(agi! la a"arii!n a"ari i!n %# n)#va( a(oiaion#( %# "ro+#(ional#( %#%ia%o( a la ta(ai!n, "or i#rto, m). a#rta%a () vi(i!n, "#ro r#o /)# #l ti#m"o . la ra$!n %#i%irn () #(a(o "o(iionami#nto, "#ro "ara #llo %#b#mo( "r#"ararno( #n +)ni!n %# la normali$ai!n t3nia, %#l #-#riio l#gal %# la "ro+#(i!n . on la +)t)ra L#. L #. %#l E-#riio %# la Ta(ai!n, Ta(ai!n, "or la )al %#b#mo( % #b#mo( l)ar M)o( (# "r#g)ntarn, a(ta )n%o Camaaro (# va a o)"ar %# #(# a()nto, Yo 61

 

ont#(to* a(ta /)# ")#%a %i("on#r %# ti#m"o, t#n#r vol)nta% . +)#r$a( "ara l)ar on #l ob-#tivo %# %#mo(trar . a#r #nt#n%#r a lo( %#m( "ro+#(ional#( . a lo( "ro+ano(, /)# la Ing#ni#ra . la Ar/)it#t)ra (on la( "ro+#(ion#( l#galm#nt# abilita%a( "ara #-#r#r la ta(ai!n %# ativo( #n n)#(tro "a( Mi #(+)#r$o ll#gara a(ta /)# alg)i#n a"ar#$a alg>n %a on la( m#-or#( int#nion#(, on #l r#("al%o %# %o)m#nto( l#gal#(, ra$onami#nto( l!gio( . (obr# to%o on 3tia "ro+#(ional, . m# onv#n$a %# )n #/)ivoa%o #(to. #(to. E( /)# #(o %# la M)lti%i(i"lina, /)# tanto (# #(t v#n%i#n%o at)alm#nt# #n #l am"o %# la ta(ai!n . a niv#l %# la( #("#iali$aion#( #n la( )niv#r(i%a%#(, (#ra v#r%a%, (i to%o( )m"li3ramo( on la( r#gla(, r #gla(, #(to #(, a#r la( o(a( "ara lo( )al#( #(tamo( #(tam o( "r#"ara%o( 4ara (#r m( #n la nat)ral#$a %#l ob-#to %# la ta(ai!n E(t# in+orm# no t#n%r /)# ir vi(a%o "or #l Col#gio O+iial r#("#tivo . a%)ar a lo( (#i( m#(#( %# () +#a Mo%i+ia%o "or RD 12ZJ117 S# a)tori$a al Mini(t#rio %# Eonoma . Com#rio "ara %itar )na in(tr)i!n #n la /)# on(t#n la( %i(tinta( normativa( onr#ta( /)# an %# (#g)ir(# #n la ta(ai!n %# la( agr)"aion#( o ti"o( %# bi#n#( a%miti%o( #n garanta %# tt)lo( i"ot#ario(& F#amo( /)# ma( t#n#mo( al r#("#to* F#amo( r #("#to* &R#al D#r#to 12ZJ11, 12ZJ11, %# 2 %# ago(to, "or #l /)# (# mo%i+ian %#t#rmina%o( %#t#rmina %o( art)lo( %#l R#al D#r#to 6ZJ1Z2, %# 1K %# mar$o, %# R#g)lai!n %#l M#ra%o ?i"ot#ario Art VK In+orm# %# Ta(ai!n@ El in+orm# t3nio %# ta(ai!n, a( omo #l #rti+ia%o #n #l /)# "o%r (int#ti$ar(# #l mi(mo, abr %# (#r +irma%o +ir ma%o n##(ariam#nt# n##(ariam#n t# "or )n Ar/)it#to, A"ar#-a%or o Ar/)it#to t3nio, )an%o (# trat# %# +ina( )rbana(, (olar#( # inm)#bl#( #%i+ia%o( on %#(tino r#(i%#nial ., #n lo( %#m( a(o(, "or )n Ing#ni#ro o )n Ing#ni#ro t3nio %# la #("#iali%a% orr#("on%i#nt# (#g>n la nat)ral#$a %#l ob-#to %# la ta(ai!n E(t# in+orm# no t#n%r /)# ir vi(a%o "or #l Col#gio O+iial r#("#tivo . a%)ar a lo( (#i( m#(#( %# () +#a& tt"*JJi%ra#a#(J2000Jnorma+inJnorma+in . #l ()bra.a%o #( %#l a)tor %#l #n(a.o8 Como (# "o%r %ar )#nta #(tima%o Eonomi(ta, . #(tima%a Conta%ora, tambi3n #n E("a9a, #l am"o %# la ta(ai!n, #n #l (#tor banario, #( %# la #n8 La t#r#ri$ai!n %# lo( (#rviio( %# ta(aion#( aia #m"r#(a( . "ro+#(ional#( ali+ia%o( %#l m#%io ")#%# ontrib)ir a )na ma.or "ro+#(ionali$ai!n . ()mar la #n lo( m#ani(mo( #val)atorio( %# la E()#la %# 4o(gra%o %# la AD AD 'A na Carr#ra on tit)lo %# E("#iali$ai!n "#rmitir om"l#m#ntar la o+#rta aa%3mia on )n niv#l %# ma.or #blio (#rn r#/)#ri%o( #n to%o( lo( a(o( #n /)# la( l#.#( lo #blia& +)#nt#* Ga#ta O+iial NU V02KVJ 0@12@KV . #l ()bra.a%o #( %#l a)tor %#l %# l #n(a.o8 La onta%ora m). at#nta, m# om#nta /)# (i m# +i-3 #n #l ont#ni%o #n #l ")nto 8, /)# (# int#r"r#ta /)# lo( onta%or#( ")#%#n a#r aval>o( %# intangibl#( 4#ro l# ont#(t3 /)# no onl).#ra, /)# +altaba l##r #l R#glam#nto %# la L#. %# E-#riio %# la Conta%)ra 4>blia* &Ca"t)lo III D#l E-#riio 4ro+#(ional Art ZU@ Lo( (#rviio( "ro+#(ional#( %#l Conta%or 4>blio (#rn r#/)#ri%o( "ara )al/)i#ra %# la( ativi%a%#( (ig)i#nt#(* 18 4ara #l #blio o #l orr#("on%i#nt# balan# (#an )tili$a%o( "ara +in#( -)%iial#( o a%mini(trativo( o "ara (#r "r#(#nta%o( a in(tit)ion#( +inani#ra(, banaria o r#%itiia( o a t#r#ro( #n g#n#ral: 28El #blia, (#r #(ogi%o "or la =)nta %# R#g)lai!n inani#ra %# la( li(ta( "r#(#nta%a(, a tal#( +in#(: "or la( (ig)i#nt#( in(tit)ion#(* Comi(i!n Naional %# Falor#(, Falor#(, Col#gio %# Ing#ni#ro( %# F#n#$)#la, F# n#$)#la, Soi#%a% %# Ta(a%or#( Ta(a%or#( %# F# F#n#$)#la, n#$)#la, la( Cmara( %# Com#rio . la( 'ol(a( %# valor#( %#l "a(j Como (# "o%r notar mi( #(tima%o( li#nia%o(, (olam#nt# #l Col#gio %# Ing#ni#ro( %# F#n#$)#la F# n#$)#la . la Soi#%a% %# Ta(a%or#( Ta(a%or#( %# F#n#$)#la, (on on(i%#ra%o( "or L#. "ara "ar a #nviar la( li(ta( %# lo( ta(a%or#(, . no lo( %#m( gr#mio( ni otra( a(oiaion#( "ro+#(ional#( %# val)ai!n En #(# or%#n %# % # i%#a(, vamo( a r#vi(ar la L#. %# R#gi(tro 4>blio . 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92

 

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