Citas bibligráficas
Carbajal, V., (2016). Afectación del procedimiento de cobranza coactiva en el Servicio de Administración Tributaria de Trujillo (SATT) con la revisión judicial como causal de suspensión del procedimiento y el levantamiento de las medidas cautelares [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/2269
Carbajal, V., Afectación del procedimiento de cobranza coactiva en el Servicio de Administración Tributaria de Trujillo (SATT) con la revisión judicial como causal de suspensión del procedimiento y el levantamiento de las medidas cautelares [Tesis]. PE: Universidad Privada Antenor Orrego; 2016. https://hdl.handle.net/20.500.12759/2269
@mastersthesis{renati/1348955,
title = "Afectación del procedimiento de cobranza coactiva en el Servicio de Administración Tributaria de Trujillo (SATT) con la revisión judicial como causal de suspensión del procedimiento y el levantamiento de las medidas cautelares",
author = "Carbajal Gil, Viviana Vanessa",
publisher = "Universidad Privada Antenor Orrego",
year = "2016"
}
Article 23.3 of the Law Coercive Execution Procedure provides that submission of the application for judicial review automatically suspend the processing of coercive enforcement proceedings only in cases of administrative acts containing obligations to give. The judicial review aims, as its name implies, check the legality and compliance for commencement and processing of coercive enforcement proceedings. It resembles greatly to the complaint that is filed with the Tax Court as a questioning of substance but of form is not allowed. These are administrative proceedings of a special nature, since here it will not discuss the validity of an administrative decision but simply the fulfillment by the executor of the rules governing the coercive enforcement procedure. In this research, it has been considered in this research study requests for suspension of coercive enforcement proceedings brought under the causal described in the art. 23 of the TUO of Law No. 26979 - DS No. 0182008-JUS during FY 2012, before the Tax Administration Service of Trujillo - SATT, using the inductive-deductive, hermeneutical methods Law and others, also relying on documentary collection techniques, signing among others. In this context, there is evidence that coercive enforcement proceedings initiated by the Tax Administration Service of Trujillo, are affected by the indiscriminate filing of suspension on the grounds of judicial review have sued the procedure; therefore, it proceeds to the suspension of the collection and the lifting of the locked protective measures, affecting the right to legal protection.
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