Análisis de la legalidad del instructivo de sanciones y faltas pecuniarias aplicado por la administración tributaria central a los administrados

Abstract

This present research analyzes validity of beginning of legality in the instructive for application of penalties, used for Central Tributary Administration for graduating the onerousness of penalties for contraventions and for obligatory fouls. For that is reviewed a doctrinal level, the main elements of administrative powers, centring in the penalizing and regulation authority that has Central Fiscal Administration. In the other side, it analyzes the Legal Regimen of Tributary Law, exposing the constitutional beginnings related with the topic among them the beginning of legality that decides creation, modification or expiration of tributes must realize by law. Finally, it will be analyzed the summary process followed by Tributary Administration for the imposition of penalties.