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Lineamientos para la sustentación de la solicitud de suspensión de efectos de los actos administrativos en jurisdicción contenciosa tributaria
| Content Provider | Semantic Scholar |
|---|---|
| Author | Antichan, Sylvain Ramón, Martínez Pérez José |
| Copyright Year | 2011 |
| Abstract | Historically states (Araujo, 2005:335), there has been agreement in the scientific doctrine and jurisprudence that under the authority of the Public Administration autotutela and more specifically the autotutela executive, administrative acts are born into the world of legally protected presumption of validity, reliability and certainty, presuming they are valid and effective, so they enjoy or are coated with the privileges of enforceability. The suspension of the effects of the contested tax matters, does not happen automatically with the filing of the appeal tax (as it was under the effect of the Tax Code of 1994), but should be considered as a precautionary measure the organ court may order ex parte. Furthermore, Article 263 of the Tax Code is clear that the origin of the precautionary measure of suspending certain requirements must be met effects. Thus, the literal interpretation of the text would say, in principle, the possibility that the requirements for ordering the precautionary measure in tax matters are not concurrent. However, the Supreme Court of Justice considers that the requirements set out in Article 263 of this code should not be considered in isolation, but together, because the existence of only one of them is not able to achieve the legal consequence of the legal text , which is the suspension of the effects of the contested . The present investigation aims to raise the development of guidelines for the substantiation of the request for suspension of effects of administrative acts in contentious tax jurisdiction. The research is descriptive, framed within the guidelines of a feasible project, supported by a documentary-style study, while the design corresponds to the field and for this we used a sample of 45 firms. For the analysis and interpretation of data was a series of phases that yielded the conclusion that judges and courts Tax Dispute in the exercise of justice and manager authority responsible for enforcing the right to effective judicial protection must not neglect its function to apply and interpret the Constitution of the Republic, work carried out to ensure the full enjoyment of rights and guarantees contained therein. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://riuc.bc.uc.edu.ve/bitstream/123456789/5692/1/rantichan.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
