El debido proceso dentro del procedimiento coactivo

Abstract

The work carried out addresses an important problem within the juridical reality: the coercive jurisdiction and the constitutional rights foreseen in the Magna Carta. The interest lies in analyzing and demonstrating that the application of the DUE PROCESS, within the exercise of coercive jurisdiction by public institutions (CPC Article 941), does not always provide for fair proceedings, and there is denial or breach of due process guaranteed In our Constitution, which also protects legal security by granting stability to the rule and the challenge of administrative acts, and in that virtue, it is allowed to resort to the presentation of exceptions to the coercive before the Administrative Court, Achieving only the suspension of the execution process provided, previously, the consignment exists in the terms provided for in Article 317 of the COGEP. The "solve et repete" rule, which translates in the simplest way in the phrase "pay first and claim later", means that the taxpayer or alleged debtor of the State on which it has been determined An obligation, a penalty or a fine, is compelled to pay it in advance to exercise its right of action either in the administrative or in the litigation