The “solve and repete” rule in Administrative sanctioning law in Argentina
The author analyzes the validity of the legal requirement to pay an administrative fine as an assumption to be submitted to administrative or judicial review by the appellant. To this end, the author explores the origin of solve et repete in tax law, and its transposition to the administrative penal...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/22421 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/22421 |
| Access Level: | acceso abierto |
| Palabra clave: | National constitution International conventions of human rights Solve et repete Administrative fine Administrative and judicial control Presumption of innocence Defense in trial Constitución Nacional Convenciones internacionales sobre derechos humanos Multa administrativa Control administrativo y judicial Presunción de inocencia Defensa en juicio |
| Sumario: | The author analyzes the validity of the legal requirement to pay an administrative fine as an assumption to be submitted to administrative or judicial review by the appellant. To this end, the author explores the origin of solve et repete in tax law, and its transposition to the administrative penalty law. In this regard, he proves that this legal obligation is incompatible not only with the Argentine Constitution, but also with international human rights treaties in force in the region. Finally, he arrives to such conclusion regardless of the position taken on the legal nature of administrative fines. |
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