El procedimiento coactivo en las empresas públicas. De la jurisdicción coactiva como forma de cobro de obligaciones y recaudación tributaria

Abstract

This thesis has been carried out to elucidate the Coercive Procedure is legally regarded as a competence or power not only in the field of taxation, but not necessarily to collect tax benefits such as social security obligations, as mandated by law directly to the Public Enterprises through the COOTAD, since the Constitution does not grant these powers but specifically to the autonomous governments (GADs). Similarly clarify that the EP made by Tax Management tax collection Tax but not power as such, unlike the central government. Then let founded reason that the legal nature of the coercive administrative procedure is derived from the authority conferred by the Act; whereas the jurisdiction acts on the right target irrevocably and final validity of res judicata; They determined that the coercive jurisdiction and coercive procedure are not synonymous, according to its nature, jurisdiction is proper The judges therefore are the only ones who can administer justice according to the law, while the compulsory process stems from the executive function through the organs that form, develop respectively in the judicial and administrative level. Needs through analysis that the actions identified in a coercive process, and carried out by officials of the tax administration, are specifically designed to collect duties not satisfied with the sine qua non, of that obligation must be determined, liquid and due and payable.