La jurisdicción coactiva en materia no tributaria

Abstract

The Jurisicción in no coercive taxation is a tool that public bodies have to enforce the payment of their debts without the need for the organs of the judicial function. Due to the lack of knowledge concerning the exercise of summary jurisdiction, added to the uniqueness of the procedure has been generated between managed a lot of confusion about its legal nature, so analyzing the components formed around its implementation has come to the conclusion that performances Coercive Judges are administrative and not judicial, born this because a public official vested with administrative powers. Finally, despite the autonomy enjoyed by the public administration to implement directly its actions, it should be noted that this allocation should not be against the principles of due process and the right of defense of persons guaranteed by the Law and on the contrary the administrative proceedings under the compulsory jurisdiction must comply with these universal principles of law.