Admisibilidad de los Recursos Administrativos del Artículo 59 de la Ley n° 19.880 dentro de la primera etapa del procedimiento de cobro de obligaciones tributarias de dinero

• Rossemblatt Pradenas, Guillermo

• Obligaciones Tributarias

The purpose of this article is to analyze the admissibility of the general administrative appeals system, established in Article 59 of the Act of Bases Administrative Procedures, within the initial stage of the tax debt collection procedure, substantiated by the Treasury service. To that end, we will seek to determine the administrative or jurisdictional nature of this phase and the consequences, in terms of contestability, resulting from such classification. This will be achieved by analysing and evaluating the arguments put forward by both legal doctrine and case law on the subject.

Artículo Académico (Magíster en Derecho Público: Transparencia, Regulaciones y Control)--Universidad Finis Terrae, 2024