El debido proceso en el procedimiento del cobro coactivo de las entidades territoriales

The administrative coercive collection, understood as the ability of management to collect the debts itself in his favor, violates the constitutional principles of impartiality, legal certainty and transparency because the enforcement officer acts as judge and jury, without allowing the administered...

Full description

Autores:
García Bautista, Elizabeth Yohanna
Olmos Martínez, Lida Constanza
Tipo de recurso:
Fecha de publicación:
2018
Institución:
Universidad La Gran Colombia
Repositorio:
Repositorio Institucional UGC
Idioma:
spa
OAI Identifier:
oai:repository.ugc.edu.co:11396/5464
Acceso en línea:
http://hdl.handle.net/11396/5464
Palabra clave:
Cobro coactivo
Debido proceso
Doble instancia
Due process
Right to appeal
Deudor y acreedor
Moratoria
Pago
Hacienda pública
Obligaciones (Derecho)
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:The administrative coercive collection, understood as the ability of management to collect the debts itself in his favor, violates the constitutional principles of impartiality, legal certainty and transparency because the enforcement officer acts as judge and jury, without allowing the administered, within the same process, to come up to a review of the proceedings advanced, since only by means of the contentious jurisdiction in the process of annulment and restoration of law could request review of the proceedings conducted by the administration.