Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
The present work deals in a critical way with the technical-juridical treatment that has had, in Cuban tax regulations, one of the most recognized administrative privileges in the field of Tax Law: the solve et repete or previous payment. To this end, we analyze the historical evolution of this proc...
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| Formatua: | Artikulua |
| Hizkuntza: | Gaztelania |
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2019
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| Sarrera elektronikoa: | https://dialnet.unirioja.es/servlet/oaiart?codigo=9054672 |
| Baliabidea: | Misión Jurídica: Revista de derecho y ciencias sociales, ISSN 1794-600X, Vol. 12, Nº. 17, 2019 |
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Etiketa erantsi
Etiketarik gabe: Izan zaitez lehena erregistro honi etiketa jartzen
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dialnet-ar-18-ART0001618693
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dialnet
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Misión Jurídica: Revista de derecho y ciencias sociales, ISSN 1794-600X, Vol. 12, Nº. 17, 2019
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Spanish
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Previous payment (Solve et repete)
Tax Administration taxpayers Cuba Pago previo (Solve et repete) Administración Tributaria contribuyentes Cuba Pago anterior (Resolver e repetir) Administração tributária contribuições Cuba |
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Previous payment (Solve et repete)
Tax Administration taxpayers Cuba Pago previo (Solve et repete) Administración Tributaria contribuyentes Cuba Pago anterior (Resolver e repetir) Administração tributária contribuições Cuba Bencomo Fariñas, Yaneisi Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana |
| description |
The present work deals in a critical way with the technical-juridical treatment that has had, in Cuban tax regulations, one of the most recognized administrative privileges in the field of Tax Law: the solve et repete or previous payment. To this end, we analyze the historical evolution of this procedural rule in the Cuban legal tax system , from the colonial era and up to the present, reflecting on its successes and inadequacies. Parallel arguments are presented that substantiate the need for the elimination of this economic requirement in our tax procedural order, as a necessary starting point for the creation of a legal framework guaranteeing the rights of the taxpayers of the legal-tax relationship and, in particular, of taxpayers. In this way, when entering the present work in the study and analysis of the previous payment, it necessarily breaks into sensitive issues such as the legal protection of taxpayers against the acts of the Tax Administration, and consequently, the necessary control of such acts without obstacles or impediments, much less of an economic nature, which limit their full attainment and undermine the very foundations of tax justice. As it is an investigation of theoretical content, but without neglecting the necessary practical issues, scientific methods such as doctrinal-legal, historical-legal, legal-analytical and legal comparisons were used.
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| format |
Article
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| author |
Bencomo Fariñas, Yaneisi
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| author_facet |
Bencomo Fariñas, Yaneisi
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| author_sort |
Bencomo Fariñas, Yaneisi
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| title |
Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
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| title_short |
Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
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| title_full |
Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
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| title_fullStr |
Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
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| title_full_unstemmed |
Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
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| title_sort |
apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubana
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| publishDate |
2019
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=9054672
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| _version_ |
1798810540470960128
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| spelling |
dialnet-ar-18-ART00016186932023-08-23Apuntes críticos en torno a la exigencia del solve et repete en la normativa tributaria cubanaBencomo Fariñas, YaneisiPrevious payment (Solve et repete)Tax AdministrationtaxpayersCubaPago previo (Solve et repete)Administración TributariacontribuyentesCubaPago anterior (Resolver e repetir)Administração tributáriacontribuiçõesCubaThe present work deals in a critical way with the technical-juridical treatment that has had, in Cuban tax regulations, one of the most recognized administrative privileges in the field of Tax Law: the solve et repete or previous payment. To this end, we analyze the historical evolution of this procedural rule in the Cuban legal tax system , from the colonial era and up to the present, reflecting on its successes and inadequacies. Parallel arguments are presented that substantiate the need for the elimination of this economic requirement in our tax procedural order, as a necessary starting point for the creation of a legal framework guaranteeing the rights of the taxpayers of the legal-tax relationship and, in particular, of taxpayers. In this way, when entering the present work in the study and analysis of the previous payment, it necessarily breaks into sensitive issues such as the legal protection of taxpayers against the acts of the Tax Administration, and consequently, the necessary control of such acts without obstacles or impediments, much less of an economic nature, which limit their full attainment and undermine the very foundations of tax justice. As it is an investigation of theoretical content, but without neglecting the necessary practical issues, scientific methods such as doctrinal-legal, historical-legal, legal-analytical and legal comparisons were used.O presente trabalho aborda a gestão de críticas sobre o tratamento técnico-jurídico que tem sido adotado, na tributação normativa cubana, em um dos mais privilégios administrativos administrativos no campo do Derecho Tributário: o solve et repete ou pagar anteriormente. Contos efetivos, se analisa a evolução histórica deste processo de tramitação no ordenamento jurídico fiscal de Cuba, desde a etapa colonial e tem a atualidade, reflexo e enfoque no período de espera e insuficiências. De forma paralela, exponha argumentos que fundamentam a necessidade de eliminação deste requisito econômico em um novo tributário processual ordenado, como necesario punto de partida para a criação de um marco legal garantido pelos direitos de propriedade dos sujeitos passivos da relação tributária e tributária , em particular, de los contribuyentes. Dessa forma, adentrar o presente trabalho no estúdio e analisar o pagamento prévio, se necessário, ir ao encontro de temas bronzeados como a proteção jurídica de contribuição realizada antes dos atos da Administração de tributação e, consequentemente, o controle de ações ativo do pecado trabas ou impedimentos, muito menos de economia econômica, que limitam a consecução plena e socavan os movimentos da justiça tributária. Como trata de uma investigação de conteúdo teórico, sem nenhuma explicação das necesárias práticas, veja como métodos médicos-legais-doutrinários, histórico-legais, analítico-jurídico e de comparação médica.El presente trabajo aborda de manera crítica el tratamiento técnico-jurídico que ha tenido, en la normativa tributaria cubana, uno de los más reconocidos privilegios administrativos en el campo del Derecho Tributario: el solve et repete o pago previo. A tales efectos, se analiza la evolución histórica de esta regla procesal en el ordenamiento jurídico fiscal de Cuba, desde la etapa colonial y hasta la actualidad, reflexionándose en torno a sus aciertos e insuficiencias. De forma paralela se exponen argumentos que fundamentan la necesidad de la eliminación de este requerimiento económico en nuestro ordenamiento procedimental tributario, como necesario punto de partida para la creación de un marco jurídico garantista de los derechos de los sujetos pasivos de la relación jurídico-tributaria y, en particular, de los contribuyentes. De tal modo, al adentrarse el presente trabajo en el estudio y análisis del pago previo, se irrumpe necesariamente en temas tan sensibles como la protección jurídica del contribuyente frente a los actos de la Administración Tributaria y, consecuentemente, el necesario control de tales actos sin trabas o impedimentos, mucho menos de índole económica, que limitan su consecución plena y socavan los cimientos mismos de la justicia tributaria. Como se trata de una investigación de contenido teórico, aunque sin descuidar las necesarias cuestiones prácticas, se emplearon como métodos científicos el jurídico-doctrinal, el histórico-jurídico, el analítico-jurídico y el de comparación jurídica.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=9054672(Revista) ISSN 1794-600XMisión Jurídica: Revista de derecho y ciencias sociales, ISSN 1794-600X, Vol. 12, Nº. 17, 2019spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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