Motivos de impugnación del acto administrativo, una mirada desde el ordenamiento jurídico cubano

The principles of legality and justice are fundamental aspects of law science, thus they should prevail in each of its institutions; this is how the theory of the annulments in the Administrative Law that develops from the analysis and systematization of the jurisprudential labour of the French Coun...

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Bibliographic Details
Main Authors: Cabrera Guerra, Lainiep Irina, López Mendoza, Leopoldina
Format: Article
Language:Spanish
Published: 2018
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6997358
Source:Misión Jurídica: Revista de derecho y ciencias sociales, ISSN 1794-600X, Vol. 11, Nº. 14, 2018, pags. 93-109
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Summary: The principles of legality and justice are fundamental aspects of law science, thus they should prevail in each of its institutions; this is how the theory of the annulments in the Administrative Law that develops from the analysis and systematization of the jurisprudential labour of the French Council of State which has reached such a degree of development that its conceptual and methodological separation of the same subject in Private Law is undisputed. This research is framed whithin the substantation of the legal regime of administrative nullity procedures in Cuba, in pursuit of its constitution as a guarantee for citizen’s legal security. In Cuba there is no Code nor Law for General Administrative Procedures, resulting in flaws in the institution of the administrative act and its annulments regime, applying what is stipulated in the Cuban Civil Code about the inefficacy of the legal act because of the supplementarity of the norm, despite the differences in administrative matters. The Law on the Civil, Administrative, Labour and Economic Procedure is silent on procedural nullity thus the suppositions that limit the validity of the administrative acts are framed only by the adverse effects procedure. In Law 113 about the Cuban Tax System (Chapter XIII «On the annulment of the administrative acts that cannot be voided», articles 204 and 205) this figure is introduced, having to assert that this is a nonsystemic norm and refers to the procedure of the abovementioned Adjective Law.