Análisis de la Procuración Judicial, prescindiendo de la cláusula para no transigir, en las causas contencioso-tributario; causas no transigibles

Abstract

Abstract: To analyze the possibility of compromise; it is a mandatory possibility, which COGEP sets up in its implementation; to give in as to the actor's claim, as well as the defendant's claim. Our Constitution, on the one hand, orders the recognizing of alternative means of conflict resolution; and, on the other hand, it differs that these procedures will apply subject to the law, in matters in which they may be compromised by their nature. With regard to contentious-tax cases, it is not possible to compromise.Then, the applicability of the clause to compromise, in tax cases, would have no object; it is in this part that the procedural rigorousness characteristic, which maintains COGEP, loses strength. The alternative of applying the number 1 of Article 86 of theCOGEP in a taxable way, without taking into account matters of a non-compromise nature; or, if a rule of law (Article 86(1) of the COGEP) is not applied, by analyzing the compromise or not; incorporates the main purpose of this investigation, which relates to "exception" expressly, the non-need for a clause to compromise in judicial procurements, with respect to tax contentious cases.