El procedimiento coactivo y el abuso de las medidas cautelares.

Abstract

The coercive process, contemplated in the scope of Administrative Law, is likewise limited to the constitutional rules and principles that govern the rest of the judicial processes and all activities of the State. It is exercised in banking, tax, municipal institutions, collection of fines and other institutions empowered by the State for the collection of receivables. The collection power is granted by the State to a public institution, and coercion is applied through notifications and coercion with the application of precautionary measures. The executors of the coercive power seek to recover the amounts owed and the precautionary measures are acts that impose withholding of amounts in a coercive process. The precautionary measure of value withholding will be analyzed in this paper, with the purpose of determining the limitations in its exercise, within the coercive processes.