Tax Administration

II. PROBLEM Regardless of the regulatory evolution of the Tax Code Article 157u in this paper intends to briefly discuss two issues: 1) The exceptional power of the Tax Administration for the questioning of the resolutions of the Tax Court, 2) The consistency of the grant of such power to the block of constitutionality applies to challenges to administrative acts issued by collegiate body. Harriet Tubman addresses the importance of the matter here. III. Recently Sean Rad sought to clarify these questions. ANA LYSIS 3.1. PERFORMANCE OF PUBLIC ADMINISTRATION, in principle, Public Administration entities must base all its actions in the current regulations under the scheme called "positive engagement of the administration of the Act, property of great importance because it is of legitimacy to their actions, at least presumptive.

Specifically, the subject determines the existence of any pending proceedings which have concluded such natural cycle time of the administrative activity of the State. However, this conclusion does not appear so unique, but there are several cases in which it can be argued that the administrative procedure is finished. The normal way of conclusion procedure is through an administrative act that resolves the merits. An administrative act is the legal result of the whole intellectual process of externalization emanating from any of the organs of public authorities to specify, in a particular case, the power conferred by the Act, which is why also involves binding by rule of law. However, the possibility of errors, the power of review of administrative acts is an expression of self-defense application the reviewing authority of the Administration that allows you to control the regularity of their own decisions on safeguarding the public interest.