Suspensión de la ejecución de los actos administrativos por inicio del recurso de revisión en materia tributaria.

Abstract

Any legal relationship in which the public administration intervenes generally implies the presence of administrative acts. In fact, the activity of public administration is largely perfected by the issuance of administrative acts. The tax administration does not move away from this reality and it also develops in front of the administrated, through administrative acts whose object is directly related to taxes. We must bear in mind that tax administrative acts are a kind of administrative acts generally understood, so the regulation of those does not spawn from the principles and rules of law and administrative legal order. It should be noted that in the face of the performance of the administration, the administrators have guarantees to request the administration to examine their actions, as can be verified in the existence of the tax review resource. Now, if every administrative act has presumptions of legitimacy and enforceability, it is pertinent to ask whether the execution of tax administrative acts can be suspended due to the commencement of the tax review resource. The purpose of this paper is to explain the legal regime of tax administrative acts and tax review, to indicate that this resource can not suspend the execution of tax administrative acts.