El “solve et repete” en el Derecho administrativo sancionador argentino
The author analyzes the validity of the legal requirement to pay an administrative fine as an assumption to be submitted to administrative or judicial review by the appellant. To this end, the author explores the origin of solve et repete in tax law, and its transposition to the administrative penal...
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| Format: | Article |
| Language: | Spanish |
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2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7792325 |
| Source: | Derecho & Sociedad, ISSN 2079-3634, Nº. 49, 2017, pags. 291-306 |
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| Summary: |
The author analyzes the validity of the legal requirement to pay an administrative fine as an assumption to be submitted to administrative or judicial review by the appellant. To this end, the author explores the origin of solve et repete in tax law, and its transposition to the administrative penalty law. In this regard, he proves that this legal obligation is incompatible not only with the Argentine Constitution, but also with international human rights treaties in force in the region. Finally, he arrives to such conclusion regardless of the position taken on the legal nature of administrative fines. |
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