Falta de celeridad en los procedimientos coactivos por imposibilidad de embargo según el COA.

Abstract

The current investigation consists of an analysis regarding the lack of speed in the enforcement procedures of the coercive power exercised by public sector entities, due to the limited clarity at the regulatory level in relation to the measures adopted to satisfy the payment of the coercive obligations. Specifically assessing the orders to seize assets that the coercive subject has under his belt. It also addresses the bases of the coercive process and other elements that make it up to understand the need for its rapid progress, as well as the lack of precision in the regulations that allow delaying interpretations of the process and the effects on the delayed coercive trial, among others. Observations that will be raised regarding this type of enforcement procedure.