El debido proceso dentro del procedimiento coactivo

Abstract

Abstract: The work carried out addresses an important problem within the legal reality: coercive jurisdiction and the constitutional rights provided for in the Magna Carta. The interest lies in analyzing and demonstrating that the application of DUE PROCESS, within the exercise of coercive jurisdiction by public institutions (Article 941 of the CPC), does not always foresee fair processes, and there is a denial or violation of the guaranteed due process In our Constitution, the same one that also protects legal security by granting stability to the norm 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 Litigation Tribunal, achieving only, the suspension of the execution process as long as, previously, there is the consignment in the terms provided for in article 317 of the COGEP. The "solve et repete" rule is then configured, which is translated in the simplest way in the phrase "pay first and claim later", this means that the taxpayer or alleged debtor of the State on which it has been determined an obligation, a sanction or a fine, he is obliged to pay it prior to exercising his right of action, either through administrative or contentious proceedings.