Las medidas cautelares en el proceso coactivo: ¿mecanismos idóneos para lograr el cumplimiento de la obligación del deudor

Abstract

This monographic work determines which are the precautionary measures applicable in the coercive processes in both administrative and tax matters according to our legal system. We will analyze the way in which the institutions and entities of the State impose this precautionary measures on the co-debtor, in addition to establishing how these measures are the most appropriate and necessary to fulfill the payment of the obligation owed. We will analyze the extent to which the State protects the citizen by issuing a payment order with these measures or if it only looks at the fulfillment of its objective, which is the recovery of the past due portfolio. We will see how these measures are applied disproportionately to the obligation due, limiting and leaving unprotected the coercive subject, the various inconsistencies that exist at the time of issuing the order of payment specifically in the administrative route and the need for the validity of a rule that regulates all aspects of the coercive law in the administrative area.

A more special mention is made of the sanction that the State imposes on the debtor, prohibiting him from competing for public office, limiting him and taking away the fundamental right to work.